"I am a qualified Chartered Accountant with six years of experience in the INDAS/IFRS domain. Currently, I teach Advanced Accounting and Financial Reporting to CA Intermediate and Final students, respectively. You can connect with me on the following social networks: Linked IN:https://www.linkedin.com/feed/ Insta: MR.indas_akash Youtube:https://www.youtube.com/channel/UCSmT_3-if8cdiHviN8THDYA"
Learn about OCI under IND AS/IFRS, its components, classifications, and the logic behind recycling. Understand its impact on financial reporting and performance.
Understand deferred tax on security deposits under IND AS 12, balancing DTL on ROU assets and DTA on discounted deposits for accurate financial reporting.
Understand the difference between financial assets, financial liability, and equity as per INDAS 32. Learn the definitions and characteristics of each.
