CA, CS, CMA : Explore how Ind AS 113 and IFRS 13 guide fair value using market-based and income-based valuation approaches with key differences ...
CA, CS, CMA : Learn how to identify performance obligations under Ind AS 115 and IFRS 15 for accurate revenue recognition. Includes examples fro...
CA, CS, CMA : ICAI's Jan 2025 study reveals common Ind AS 115 non-compliance: issues in timing methods, reconciliation,...
CA, CS, CMA : Learn how Ind AS 116 & IFRS 16 define lease substitution rights. Understand when asset control determines lease recognition in fin...
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...
Company Law : NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, a...
Company Law : Overview of NFRA's interaction series focusing on auditor-audit committee communications, covering deferred tax assets, liabilitie...
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...
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...
Explore how Ind AS 113 and IFRS 13 guide fair value using market-based and income-based valuation approaches with key differences and practical examples.
Learn how to identify performance obligations under Ind AS 115 and IFRS 15 for accurate revenue recognition. Includes examples from construction, software, and telecom.
ICAI’s Jan 2025 study reveals common Ind AS 115 non-compliance: issues in timing methods, reconciliation,
NFRA highlights auditor responsibilities in related party transactions, emphasizing compliance with Ind AS 24, SEBI regulations, and the Companies Act 2013.
Learn how Ind AS 116 & IFRS 16 define lease substitution rights. Understand when asset control determines lease recognition in financial reporting.
Overview of NFRA’s interaction series focusing on auditor-audit committee communications, covering deferred tax assets, liabilities, and Ind AS 12 requirements.
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.
