Learning Outcomes > Understand meaning and scope of intangible assets. > Recognise the criteria. > Examine mode of acquisition. > Measure intangible assets at initial recognition. > Measure intangible assets after recognition. > Evaluate amortization and useful life of intangible asset. > De-recognition and comply with disclosure requirements of the standard. > De-recognition and comply […]
A Quick Snapshot of Concepts of AS/IND-AS/IFRS Accounting standards deal with recognition of events and transactions, measurement of transactions and events, presentation of transactions and events and disclosure requirements. In India ICAI issues accounting standards on the relevant subject for non-corporate bodies and The Central Government of India issues the accounting standards for the corporate […]
MCA has amended the Companies (Appointment and Qualification of Directors) Rules, 2014 w.e.f. July 25,2019 and brought certain amendments in filing of form DIR-3 KYC by providing Web-based verification service for the Directors who have been allotted Director Identification Number (DIN). Hence, introducing Web-based DIR-3 KYC. Directors and professionals need not fill in the same information again that […]
