CA, CS, CMA : Understand deferred tax on security deposits under IND AS 12, balancing DTL on ROU assets and DTA on discounted deposits for accur...
CA, CS, CMA : Discover a comprehensive FAQ on Ind AS 115, covering revenue recognition principles, key concepts, and implementation challenges. ...
CA, CS, CMA : Detailed Analysis of Differences Between Indian Accounting Standards (Ind AS) and International Financial Reporting Standards (IFR...
CA, CS, CMA : Understand AS 13 Accounting for Investments: Learn about investment types, properties, carrying amounts, reclassification, and ess...
CA, CS, CMA : Discover the complexities of treating goodwill under Ind AS, covering its recognition, measurement, impairment, and allocation pri...
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 : 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...
SEBI : SEBI vide notification dated January 25, 2022 amended SEBI (Mutual Funds) Regulations, 1996 (MF Regulations), which, inter-alia, m...
Understand the significance of valuation reports for tax and accounting purposes, exploring Indian Income Tax implications and compliance with Companies Act and accounting standards.
Explore flaws in IND AS 116 lease accounting, its detour from accounting principles, and the dual recognition problem, with proposed solutions.
Navigate the complexities of foreign exchange with Ind AS 21, guiding the translation and reporting of foreign currency transactions and operations in financial statements.
Explore the essentials of Ind AS 20: accounting for government grants and detailing disclosure of government assistance for compliance and financial clarity.
Discover the essentials of Ind AS 19 – Employee Benefits, covering accounting and disclosure for employee services, termination benefits, and more. Learn about liability, asset recognition, and the differentiation between defined contribution and benefit plans.
Learn how to create clear, concise financial statements for non-IND AS companies using Excel. Explore templates, formats, and best practices for accurate reporting.
Explore Ind AS 16’s guidance on accounting for property, plant, and equipment, covering recognition, measurement, depreciation, and impairment to ensure clarity on an entity’s asset investments.
Understand Ind AS 12 for managing income taxes. Learn about accounting treatment, scope, deferred tax assets, liabilities, and compliance guidelines for private limited companies.
Explore Ind AS 10’s guidance on adjusting financial statements for post-reporting period events, including crucial disclosures and adjustments.
Learn about Ind AS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors. Understand its purpose, scope, and how it affects financial reporting, including accounting policies, changes, and corrections.
