GAAP Advisors TASK Weekly Newsletter | 103rd Edition
CA Manish C. Iyer
Financial Reporting Advisor | Ind AS, IFRS and Indian GAAP | Author | Independent Director
Welcome to 103rd Edition of GAAP Advisors TASK Weekly newsletter
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This edition of newsletter has the following sections:
+ Why register on?GAAP Advisors
+ Scholarship for CA Students securing Rank 1 in TASK Solo
+ 17th TASK Room
+ From?Issue Repository?– Impairment of Export Incentives
+ Standards Applied for Responding to Issues This Week
+ From?Review Repository?– Non-compliance with Ind AS 1??????????????????????????????????????
+ From?Accounting Policy Repository
+ Note of Thanks
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From Issue Repository – Impairment of Export Incentives - Issue Id: 2733 - Framework: Indian Accounting Standards:
Facts of the case:
We are an Ind AS entity with Date of Transition 01.04.2015. We had export incentives receivables of 1000 CU from previous year and now the trade receivables on which such export incentives were to be realised are impaired and provided as an allowance for doubtful debts.
Issue/Query:
How will we treat such export incentives in the current year when trade receivables are impaired?
Response:
The querist has sought GAAP Advisors views on treatment of export incentives in the current year when trade receivables are impaired. It is not clear as to who is providing those export incentives. In the absence of details, it is assumed that export incentives are being provided by the government on realisation of export proceeds.
Paragraph 3 of Ind AS 20?Accounting for Government Grants and Disclosure of Government Assistance?defines ‘grants related to income’ as under:
“Grants related to income are government grants other than those related to assets.”
Therefore, to understand grants related to income, one needs to know grants related to assets.
Paragraph 3 of Ind AS 20 defines ‘grants related to assets’ as under:
“Grants related to assets are government grants whose primary condition is that an entity qualifying for them should purchase. Construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held.”
The querist has not provided any details of the primary and secondary conditions of the grant. In absence of details, it is assumed that the export incentives referred to by the querist is given by the government when the exports are realised in foreign currency.
Paragraph 7 of Ind AS 20 states as under:
“7???????? Government grants, including non-monetary grants at fair value, shall not be recognised until there is reasonable assurance that:
(a)The entity will comply with the conditions attaching to them; and
(b)The grants will be received.”
As the condition of the grant of export incentive is realisability of export receivables, the company should have recognised the export incentive receivable only when the exports are realised. Therefore, the company should derecognise the export incentive receivable as a prior period error in accordance with paragraph 42 of Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors.
Standards Applied for Responding to Issues Submitted on https://gaapadvisors.com This Week
·?????? No issues submitted for response this week
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From Review Repository – Non-compliance with Ind AS 1
Components Impacted: Statement of Profit and Loss and Notes
The company has presented the following in Statement of Profit and Loss:
Observations:
Paragraph 99 of Ind AS 1, Presentation of financial Statements, states as follows:
“An entity shall present an analysis of expenses recognised in profit or loss using a classification based on the nature of expense method.”
The nature of impairment expense is different from that of depreciation and amortisation. Depreciation and amortisation is based on the estimated useful life of assets whereas impairment is based on the recoverable amount of the asset which is the higher of the value in use and fair value less costs of disposal of either the asset or the cash-generating unit to which the asset belongs. The function of depreciation, amortisation and impairment is the same, that is, to reduce the carrying amount of the asset. Therefore, aggregation of impairment with depreciation and amortisation would have been proper had the company classified expenses based on function of expense method. However, Ind AS 1 does not permit function of expense method. Accordingly, such aggregation is not in accordance with paragraph 99 of Ind AS 1.
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Paragraph 30A of Ind AS 1 states as follows:
“When applying this and other Ind ASs an entity shall decide, taking into consideration all relevant facts and circumstances, how it aggregates information in the financial statements, which include the notes. An entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information or by aggregating material items that have different natures or functions.”
The company has aggregated depreciation, amortisation and impairment expenses which are of different natures and thus has reduced the understandability of financial statements in accordance with paragraph 30A of Ind AS 1.
Paragraph 7 of Ind AS 1 explains obscuring information as follows:
“Information is obscured if it is communicated in a way that would have a similar effect for primary users of financial statements to omitting or misstating that information. The following are examples of circumstances that may result in material information being obscured: -
(a) information regarding a material item, transaction or other event is disclosed in the financial statements but the language used is vague or unclear;
(b) information regarding a material item, transaction or other event is scattered throughout the financial statements;
(c) dissimilar items, transactions or other events are inappropriately aggregated;
(d) similar items, transactions or other events are inappropriately disaggregated; and
(e) the understandability of the financial statements is reduced as a result of material information being hidden by immaterial information to the extent that a primary user is unable to determine what information is material.”
The company has inappropriately aggregated dissimilar transactions and thus has presented obscuring information.
From Accounting Policy Repository – Revenue Recognition
As reported by Company:
Revenue recognition
Revenue from contracts with customers
Revenue from contracts with customers is recognized when control of the goods or services are transferred and/or products/services are delivered/ provided to the customers at an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company has generally concluded that it is the principal in its revenue arrangements because it typically controls the goods or services before transferring them to the customer.
Revenue is measured based on the considerations specified in a contract with a customer and excludes amounts collected on behalf of third parties. The revenue from sales is recognised when control over a product or service has been transferred and /or products/services are delivered/provided to the customers. The delivery occurs when the product has been shipped or delivered to the specific location as the case may be and the customer has either accepted the products in accordance with contract or the company has sufficient evidence that all the criteria for acceptance has been satisfied. Returns, discounts and rebates collected, if any, are deducted there from sales.
The principles in Ind AS 115 are applied using the following five steps:
Step 1: Identifying the contract:
The Company account for a contract with a customer only when all of the following criteria are met:
a) the parties to the contract have approved the contract and are committed to perform their respective obligations;
b) the Company can identify each party’s rights regarding the goods or services to be transferred;
c) the Company can identify the payment terms for the goods or services to be transferred;
d) the contract has commercial substance (i.e. the risk, timing or amount of the Company’s future cash flows is expected to change as a result of the contract); and
e) it is probable that the Company will collect the consideration arising in exchange for the goods or services that will be transferred to the customer. The amount of consideration to which the Company will be entitled may be less than the price stated in the contract if the consideration is variable because the Company may offer the customer a price concession, discount, rebates, refunds, credits or be incentives, performance bonuses, or similar items.
Combination of contracts
The Company combines two or more contracts entered into at or near the same time with the same customer (or related parties of the customer) and accounts for the contracts as a single contract if one or more of the following criteria are met:
a) the contracts are negotiated as a package with a single commercial objective;
b) the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or
c) the goods or services promised in the contracts (or some goods or services promised in each of the contracts) are relatable to a single performance obligation.
Contract modification
The Company accounts for a contract modification as a separate contract if both of the following conditions are present:
a) the scope of the contract increases because of the addition of promised goods or services that are distinct and
b) the price of the contract increases by an amount of consideration that reflects the Company’s stand-alone selling prices of the additional promised goods or services and any appropriate adjustments to that price depending upon the circumstances of the particular contract.
Step 2 : Identifying performance obligations:
At contract inception, the Company assesses obligation towards the goods or services promised in a contract with a customer and identify as a performance obligation each promise to transfer to the customer either:
a) a good or service (or a bundle of goods or services) that is distinct; or
b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
Step 3: Determining the transaction price
The Company consider the terms of the contract and its customary business practices to determine the transaction price. The transaction price is the amount of consideration to which the Company expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both.
When determining the transaction price, a Company consider the effects of all of the following:
- Variable consideration;
- Constraining estimates of variable consideration;
- The existence of significant financing component;
- Non – cash consideration;
- Consideration payable to a customer.
An amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, or other similar items. The promised consideration can also vary if the Company’s entitlement to the consideration is contingent on the occurrence or non-occurrence of a future event.
In some contracts, penalties are specified. In such cases, penalties are accounted for as per the substance of the contract. Where the penalty is inherent in determination of transaction price, it forms part of variable consideration.
The Company includes in the transaction price some or all of an amount of estimated variable consideration only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.
The Company does not adjust the promised amount of consideration for the effects of a significant financing component if it expects, at contract inception, that the period between when it transfers a promised goods or service to a customer and when the customer pays for that good or service will be one year or less.
The Company recognizes a refund liability if the Company receives consideration from a customer and expects to refund some or all of that consideration to the customer. A refund liability is measured at the amount of consideration received (or receivable) for which the Company does not expect to be entitled (i.e. amounts not included in the transaction price). The refund liability (and corresponding change in the transaction price and, therefore, the contract liability) is updated at the end of each reporting period for changes in circumstances.
After the contract inception, the transaction price can change for various reasons, including the resolution of uncertain events or other changes in circumstances that change the amount of consideration to which the Company expects to be entitled in exchange for the promised goods or services.
Step 4: Allocating the transaction price:
The transaction price is allocated to each performance obligation (or distinct good or service) equivalent to an amount that depicts the amount of consideration to which the company expects to be entitled in exchange for transferring the promised goods or services to the customer.
In order to allocate the transaction price to each performance obligation on a relative stand-alone selling price basis, the stand-alone selling price at contract inception is allocated to the distinct good or service underlying each performance obligation in the contract and the transaction price is determined in proportion to those stand-alone selling prices.
Step 5: Recognizing revenue:
The Company recognizes revenue when (or as) the Company satisfies a performance obligation by transferring a promised good or service to a customer. A good or service is transferred when (or as) the customer obtains control of that good or service.
The Company transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met:
a) the customer simultaneously receives and consumes the benefits provided by the Company’s performance as the Company performs;
b) the Company’s performance creates or enhances an asset that the customer controls as the asset is created or enhanced;
c) the Company’s performance does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance completed to date.
For each performance obligation satisfied over time, the Company recognizes revenue over time by measuring the progress towards complete satisfaction of that performance obligation.
The Company applies a single method of measuring progress for each performance obligation satisfied over time and the Company applies that method consistently to similar performance obligations and in similar circumstances. At the end of each reporting period, the Company re-measure its progress towards complete satisfaction of a performance obligation satisfied over time.
Company applies output methods to recognize revenue on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised under the contract. Output methods include methods such as surveys of performance completed to date, appraisals of results achieved, milestones reached, time elapsed and units produced or units delivered.
As circumstances change over time, the Company updates its measure of progress to reflect any changes in the outcome of the performance obligation. Such changes to the Company’s measure of progress is accounted for as a change in accounting estimate in accordance with Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors.
The Company recognizes revenue for a performance obligation satisfied over time only if the Company can reasonably measure its progress towards complete satisfaction of the performance obligation. When (or as) a performance obligation is satisfied, the Company recognizes as revenue the amount of the transaction price (which excludes estimates of variable consideration that are constrained) that is allocated to that performance obligation.
If a performance obligation is not satisfied over time, the Company satisfies the performance obligation at a point in time. To determine the point in time at which a customer obtains control of a promised good or service and the Company satisfies a performance obligation, the Company considers indicators of the transfer of control, which include, but are not limited to, the following:
a) the Company has a present right to payment for the good or service;
b) the customer has legal title to the good or service;
c) the Company has transferred physical possession of the good or service;
d) the customer has the significant risks and rewards of ownership of the good or service;
e) the customer has accepted the good or service.
When either party to a contract has performed, the Company present the contract in the balance sheet as a contract asset or a contract liability, depending on the relationship between the Company’s performance and the customer’s payment. The Company presents any unconditional rights to consideration separately as a receivable.
Contract assets:
A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Company performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognized for the earned consideration.
Trade receivables:
A receivable represents the Company’s right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration is due).
Contract liabilities:
A contract liability is the obligation to transfer goods or services to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognized when the payment is made or due (whichever is earlier). Contract liabilities are recognized as revenue when the Company fulfils the obligations.
Interest
Interest income from a financial asset is recognized when it is probable that the economic benefits will flow to the Company and the amount of income can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts the estimated future cash receipts through the expected life of the financial asset to that asset’s net carrying amount on initial recognition.
Dividend
Dividend income from investments is recognised when the rights to receive payment is established.
Other Claims
Revenue in respect of Other claims (including interest on delayed realization from customers) are recognized only when there is reasonable certainty as to the ultimate collection and the amount can be measured reliably.
Analysis for Material Accounting Policy Information:
Primary condition – Accounting policy relates to material transaction, other event or condition:
Revenue is most important number for the users and therefore, primary condition is met.
Secondary conditions – Any one of these need to be met:
Conclusion:
As both the primary condition and more than one of the secondary conditions are met, the company shall disclose the policy on revenue recognition in its material accounting policy information.
The company has disclosed the policy on dividend income and interest income within the policy on revenue recognition. The company has considered dividend income and interest income as other income and therefore, policy on interest income and dividend income should not be disclosed as a policy on revenue recognition. It is recommended that the company does not disclose the policy on interest income and dividend income as such policies when analysed independently do not meet both primary and secondary conditions. Further, the policy on other claims is too generalised to influence the economic decisions of users. Therefore, the company shall also not disclose the policy on other claims.
The policy on interest income is not in accordance with paragraph 5.4.1 of Ind AS 109, Financial Instruments, which states as follows:
“Interest revenue shall be calculated by using the?effective interest method?(see?Appendix A?and?paragraphs B5.4.1–?B5.4.7). This shall be calculated by applying the?effective interest rate?to the?gross carrying amount of a financial asset?except for:?
(a) purchased or originated credit-impaired?financial assets.?For those financial assets, the entity shall apply the?credit-adjusted effective interest rate?to the?amortised cost of the financial asset?from initial recognition.
(b) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become?credit-impaired financial assets. For those financial assets, the entity shall apply the effective interest rate to the amortised cost of the financial asset in subsequent reporting periods.”
Paragraph 5.4.1 requires interest income to be recognised at all times. If the financial asset is not credit-impaired, interest is recognised on gross carrying amount and if the financial asset is credit-impaired, interest is recognised on amortised cost. Therefore, if the company discloses the policy on interest income, the company may disclose the same under a head other than revenue recognition and change the drafting in accordance with Ind AS 109.
The policy on revenue from contracts with customers is a classic example of the necessity for material accounting policy information to be disclosed. Except for the information that the company applies output method when recognising revenue over time, the policy simply reproduces the standard requirements in three pages.
Paragraph 7 of Ind AS 1 explains obscuring information as follows:
Information is obscured if it is communicated in a way that would have a similar effect for primary users of financial statements to omitting or misstating that information. The following are examples of circumstances that may result in material information being obscured: -
(a) information regarding a material item, transaction or other event is disclosed in the financial statements but the language used is vague or unclear;
(b) information regarding a material item, transaction or other event is scattered throughout the financial statements;
(c) dissimilar items, transactions or other events are inappropriately aggregated;
(d) similar items, transactions or other events are inappropriately disaggregated; and
(e) the understandability of the financial statements is reduced as a result of material information being hidden by immaterial information to the extent that a primary user is unable to determine what information is material.
The policy is obscuring as the policy hides material information by immaterial information over three pages. Therefore, the company shall consider a complete overhaul of the policy on revenue from contracts with customers to be disclosed in its financial statements for the year ended 31 March 2024.
Note of Thanks
GAAP Advisors?thanks all 12600+ subscribers on LinkedIn and other readers of newsletter for taking their time out in knowing how ?GAAP Advisors?enables?Excellence in Financial Reporting in India. I request all subscribers to kindly provide feedback as to what made you subscribe this newsletter, what sections of the newsletter you read the most and what changes you would like to have in the newsletter by adding your comments to the post publishing this newsletter.?GAAP Advisors?thanks all subscribers of repositories for contributing to support the mission of spreading the knowledge and awareness of financial reporting standards in?Collaborative Manner Creating Value For All.?GAAP Advisors?thanks all participants of?TASK?for spending time in learning financial reporting in India.?GAAP Advisors?also thanks all?2700+?registrants?for their faith in the repository services rendered by?GAAP Advisors.
Business Intelligence Analyst at Skillgate Solutions Limited | Transforming data into actionable insights
12 个月Your focus on topics like Impairment of Export Incentives, Non-compliance with Ind AS 1, and Revenue Recognition policy analysis demonstrates a commitment to excellence in financial reporting. Keep empowering professionals in the field! #FinancialReporting #GAAP #Excellence CA Manish C. Iyer
Financial Reporting Advisor | Ind AS, IFRS and Indian GAAP | Author | Independent Director
12 个月Prakash Saraswat, SAMEER MISHRA and Jay Toliya Thank you so much for spreading the word
Financial Reporting Advisor | Ind AS, IFRS and Indian GAAP | Author | Independent Director
12 个月Nishtha Tiwari, Dr. Ashok Kumar Dubey, Naresh Kataria, Arif Shaikh and @Rajesh S Thank you so much for spreading the word