Some examples and use cases from the internet:

Some examples and use cases from the internet:

• The EESC urges the Commission to respect the cooperative identity in accounting matters and treat the members' share capital as shareholders' equity rather than debt as long as the member does not become a creditor by leaving the cooperative.
• In order to enhance the efficiency of a simplified accounting scheme for postal operators, it should be possible to treat postage stamps as goods but ignore them for tax purposes when they are supplied for the purpose of obtaining postal services.
• Group administration plans pose no particular accounting problems because information is readily available to treat them in the same way as any other single employer plan and because such plans do not expose the participating entities to actuarial risks associated with the current and former employees of other entities.

• Their accounting treatment does not depend on their legal form.
• The objective of this standard is to prescribe the accounting treatment for inventories.
• The accounting treatment of a sale and leaseback transaction depends upon the type of lease involved.
• As to IAS 12, it prescribes the accounting treatment for income taxes.
• The objective of this standard is to prescribe the accounting treatment and disclosures related to agricultural activity.
• The objective of this standard is to prescribe the accounting treatment for borrowing costs.
• The objective of this standard is to prescribe the accounting treatment for income taxes.
• The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements.