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Employee Motivation: Theories with Real-Life Indian Corporate Case Studies

August 14, 2025 2136 Views 0 comment Print

 An analysis of motivational theories adopted by Indian corporates, featuring real-life case studies on how businesses are enhancing employee engagement and performance.

Discontinuing Operations: AS 24 vs Ind AS 105 Study

August 14, 2025 1824 Views 0 comment Print

This analysis compares AS 24 and Ind AS 105 for discontinuing operations, examining their role in financial reporting, the going concern concept, and COVID-19’s impact.

Earnings Per Share (EPS): Analysis with Reference to AS 20 & Ind AS 33

August 12, 2025 2532 Views 0 comment Print

A summary of EPS, a key financial metric, covering its calculation under AS 20 and Ind AS 33, including concepts like basic and diluted EPS and key adjustments.

Accounting for Intangible Assets: Expert Analysis of AS 26 & Ind AS 38

August 12, 2025 3852 Views 0 comment Print

A comparative analysis of AS 26 and Ind AS 38 for intangible assets in India. It covers recognition, measurement, and key differences for accountants and companies.

Accounting for Amalgamation and Mergers: AS 14 vs. Ind AS 103 

August 12, 2025 4050 Views 0 comment Print

This article examines the shift in Indian accounting from AS 14’s dual-path approach for amalgamations to Ind AS 103’s fair-value based acquisition method, highlighting key differences.

Analysis of AS 22 (Accounting for Taxes on Income) & Ind AS 12 (Income Taxes)

August 10, 2025 4632 Views 0 comment Print

his article presents an expert-level analysis of accounting for taxes on income, referring to the Indian Accounting Standard AS 22 (Accounting for Taxes on Income) and the corresponding Ind AS 12 (Income Taxes).

Accounting for Leases: Expert Analysis in Light of AS 19 & Ind AS 116

August 10, 2025 6777 Views 0 comment Print

This article provides an in-depth comparative study of AS 19 and Ind AS 116, examines the underlying concepts, explores complexities through real-life examples, and analyses their implications on financial reporting.

Accounting for Related Parties: Analysis under AS 18 & Ind AS 24

August 8, 2025 10008 Views 0 comment Print

A comparison of AS 18 and Ind AS 24 related party accounting standards. Learn key differences in definitions, disclosures, and how they impact financial reporting.

Accounting For Inventories: In Light of AS 2 and Ind AS 2

August 8, 2025 3510 Views 2 comments Print

A summary of AS 2 and Ind AS 2 for inventory accounting. Learn about valuation methods, cost formulas, and key differences in these standards.

Accounting for Borrowing Costs under AS 16 & Ind AS 23

August 7, 2025 8832 Views 0 comment Print

Learn the accounting rules for borrowing costs under AS 16 and Ind AS 23. This guide covers capitalization, qualifying assets, and key differences between the standards.

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