A detailed comparison of AS 9 and Ind AS 115 revenue recognition standards in India, with case studies from IT, real estate, telecom, and more.
An expert analysis of fixed asset accounting under AS 10 and Ind AS 16, comparing their principles, measurement models, and practical application for Indian businesses.
Learn the difference in investment accounting between AS 13 and Ind AS 109. Understand how these standards classify, measure, and account for impairment of financial assets.
Compare AS 11 and Ind AS 21 on accounting for foreign exchange rates. Understand the differences in how they handle monetary items, and the capitalization of exchange differences.
Learn how foreign currency fluctuations impact fixed asset accounting under Indian standards. Compare AS 11 vs. Ind AS 21, and understand key concepts like capitalization and hedge accounting.
A guide to accounting for R&D in India under Indian GAAP and Ind AS 38. Learn the difference between research and development costs, capitalization criteria, and reporting requirements.
Executive Summary: Construction contracting in India spans EPC, turnkey, design–build, BOT/BOOT service concessions, real estate development and long‑term project management consulting. Accounting for these arrangements has historically been governed by Accounting Standard (AS) 7 “Construction Contracts” under Indian GAAP and, for Ind AS reporters, by Ind AS 115 “Revenue from Contracts with Customers” read with relevant […]
A comprehensive guide to accounting for joint ventures and associates under Indian standards, including the equity method, joint arrangements, and key differences between AS and Ind AS frameworks.
A professional analysis of provisions, contingent liabilities, and contingent assets under AS 29, AS 4, and their corresponding Ind AS standards, highlighting key concepts and differences.
A professional analysis of interim financial reporting under AS 25 and Ind AS 34, covering key principles, regulatory context, and practical applications in India.
