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Vivek Chandan

Latest Posts by Vivek Chandan

Expected Credit Loss under Ind AS 109 Financial Instruments

April 2, 2020 18954 Views 1 comment Print

Comprehensive summary on approaches of Expected Credit Loss (ECL) under Ind AS 109 Financial Instruments COVID-19 has already disrupted most of the business. As it has been said by many professional colleagues it will have a great impact on financial statements as well in terms of assumptions, disclosures, etc. One of the areas which will […]

Amendment to Finance Bill 2020 vide Finance Act, 2020

March 30, 2020 24381 Views 2 comments Print

Amidst the COVID-19 outbreak and lockdown in various states, the Finance Bill 2020 ( Bill) introduced vide Union Budget 2020-21 was passed by both Houses of Parliament, with certain amendments. On 27 March 2020, the Bill has received President’s assent. Read-President Assents Finance Act, 2020 Key amendments by Finance Act , 2020 in Comparison to […]

Direct & Indirect Tax Proposals under Union Budget 2020

February 3, 2020 4494 Views 0 comment Print

The period to avail credit in respect of debit notes to be counted from the date of issuance of the debit note instead of the issuance date of invoice Fraudulent availment of input tax credit without invoice or bill has been made a cognizable and a no-bailable offense.

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