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Ethics, Opportunities, Technology & Sustainability in CA Profession

December 15, 2025 837 Views 0 comment Print

Ethical conduct is the core of professional credibility in accountancy, directly influencing career prospects, client trust, and regulatory acceptance worldwide.

Financial Sector Reforms and the Vision of Viksit Bharat 2047

December 9, 2025 1134 Views 0 comment Print

Explains how systemic reforms across banking, markets, insurance, pensions and fintech underpin India’s path toward a resilient, inclusive developed economy. Highlights the core regulatory and technological changes that drive growth and stability.

Accounting for Deferred Tax Assets and Liabilities: Ind AS 12 and IAS 12

December 8, 2025 3366 Views 0 comment Print

A clear and practical breakdown of how deferred tax assets and liabilities are recognised under Ind AS 12 and IAS 12, with sector examples and key compliance takeaways.

Acquisition Accounting: How to Record Share & Asset Purchases Without Merger

November 26, 2025 1482 Views 0 comment Print

Clarifies how acquisitions are accounted for when the acquired company continues to exist, focusing on fair-value recognition, goodwill calculation, and consolidation requirements.

हर घर एक उद्यमी: भारत में पारिवारिक उद्यमिता का महत्व

November 26, 2025 648 Views 0 comment Print

जानिए कैसे घर-स्तरीय उद्यमिता परिवार और समाज के लिए आय, रोजगार और आर्थिक स्थिरता के अवसर पैदा करती है।

Accounting For Inventories In Livestock, Agriculture, Forestry & Mineral Oil & Gas Industries

November 24, 2025 726 Views 0 comment Print

Highlights how agriculture, livestock, forestry, and oil & gas inventories need unique recognition and measurement approaches. Key takeaway: Ind AS 2 and 41 ensure accurate reporting in volatile, high-risk sectors.

Work in Progress in the Ordinary Course of Business of Service Providers

November 23, 2025 1083 Views 0 comment Print

Summarises how WIP is recognised and measured under Ind AS 115/IFRS 15, emphasising cost tracking, progress measurement, and disclosure rules for service enterprises.

How Extractive Industries Must Account for Exploration and Production Costs?

November 17, 2025 999 Views 1 comment Print

Breaks down how extractive-industry assets are recognised, measured, depleted, and impaired, highlighting key compliance requirements under Indian and international standards.

Livestock Accounting: Principles, Presentation and Practice

November 15, 2025 2238 Views 0 comment Print

Explains how livestock is recognized, valued and disclosed under fair-value-based accounting standards. Highlights key principles, practical valuation methods and what the rules ultimately require.

कारोबार की भाषा – अतीत, वर्तमान और भविष्य की यात्रा

November 10, 2025 1026 Views 0 comment Print

व्यापारिक भाषा का इतिहास, विकास और भविष्य, जिसमें स्थानीय, अंग्रेज़ी और डिजिटल डेटा के माध्यम से संचार और अनुपालन शामिल हैं।

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