CA, CS, CMA : Application of Ind AS 115’s 5-step model to revenue recognition in India's renewable energy sector, covering PPAs, incentives, p...
CA, CS, CMA : IND AS 38 defines intangible assets like patents, software, and brand value. Learn recognition, valuation, and disclosure criteria...
CA, CS, CMA : Learn about OCI under IND AS/IFRS, its components, classifications, and the logic behind recycling. Understand its impact on finan...
CA, CS, CMA : Understand the key differences between PPE (Ind AS 16) and Investment Property (Ind AS 40) based on usage, valuation, and income r...
CA, CS, CMA : Learn the Five-Step Model under IND AS 115 for accurate revenue recognition. Understand contracts, obligations, transaction price,...
CA, CS, CMA : Stay updated on Indian Accounting Standards (Ind AS) amendments. Accounting Standards Board seeks your input on Lack of Exchangeab...
CA, CS, CMA : Accounting Standards Board has issued Exposure Draft of Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107 co...
CA, CS, CMA : Accounting Standards Board has issued Exposure Draft of International Tax Reform—Pillar Two Model Rules - Amendments to Ind AS 1...
Corporate Law : The National Financial Reporting Authority (NFRA) held a meeting to examine the proposals received from the Institute of Chartered...
CA, CS, CMA : Certain Ind AS require capital reserve to be created toward unrealised profits arising from certain transactions or other events. ...
Income Tax : Treatment as per Income Tax Act and Indian Accounting Standard in case of Slump sale / Sale of Division/ sale of undertaking betwe...
Company Law : MCA issues the Companies (Ind AS) Third Amendment Rules, 2024. New provisions for insurers on financial reporting using Ind AS 104...
Company Law : NFRA's investigations inter-alia revealed that CDGL's Auditors for FY 2018-19 failed to meet relevant requirements of Standards on...
Company Law : MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st March, 2023 G.S.R. 242(E). — In exercise of the powers conferred ...
Company Law : NFRA Circular on Non-Accrual of interest on borrowings by the companies in violation of Indian Accounting Standards (Ind AS) It ha...
Corporate Law : The Authority has been working on implementation of Ind AS in Insurance sector including new standard on insurance contracts in In...
Application of Ind AS 115’s 5-step model to revenue recognition in India’s renewable energy sector, covering PPAs, incentives, penalties, and credit risk assessment.
IND AS 38 defines intangible assets like patents, software, and brand value. Learn recognition, valuation, and disclosure criteria for better financial reporting.
Learn about OCI under IND AS/IFRS, its components, classifications, and the logic behind recycling. Understand its impact on financial reporting and performance.
Understand the key differences between PPE (Ind AS 16) and Investment Property (Ind AS 40) based on usage, valuation, and income recognition.
Learn the Five-Step Model under IND AS 115 for accurate revenue recognition. Understand contracts, obligations, transaction price, allocation, and timing with examples.
Learn how IND AS 2 defines inventory, valuation methods like FIFO, NRV, and cost allocation rules. Simplify inventory management with these key insights.
Learn how IND AS 37 guides accounting for provisions, contingent liabilities, and contingent assets. Ensure transparency in uncertain financial scenarios.
Explore Ind AS 10’s provisions on adjusting and non-adjusting events, accounting treatment, disclosure requirements, and practical examples of post-reporting events. SEO Slug: ind-as-10-events-after-reporting-period
Explore if Power Purchase Agreements qualify as leases under Ind AS 116 and their implications on financial reporting and asset classification.
MCA issues the Companies (Ind AS) Third Amendment Rules, 2024. New provisions for insurers on financial reporting using Ind AS 104 until Ind AS 117 is notified.
