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Every article filed under the “Ind AS” tag — analysis, news and updates.

310 articles
Income TaxGST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Income Tax

GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual

CA Sandeep Kanoi5 months ago
CA, CS, CMAInd AS Applicability on Sale of Subsidiary
CA, CS, CMA

Ind AS Applicability on Sale of Subsidiary

CA Aman Rajput5 months ago
Goods and Services TaxComposite / Mixed Supply under GST vs Bundled Performance Obligations under IFRS 15 / Ind AS 115
Goods and Services Tax

Composite / Mixed Supply under GST vs Bundled Performance Obligations under IFRS 15 / Ind AS 115

Mahendra Ojha5 months ago
Corporate LawIRDAI Proposes Mandatory Ind AS Adoption for Insurers from April 2026
Corporate Law

IRDAI Proposes Mandatory Ind AS Adoption for Insurers from April 2026

Editor46 months ago
CA, CS, CMABorrowing Costs under Ind AS 23: Analysing the Ceiling Rule Interpretation
CA, CS, CMA

Borrowing Costs under Ind AS 23: Analysing the Ceiling Rule Interpretation

Raghav Kapoor7 months ago
Corporate LawNavigating Ind AS 19 in the Era of the New Wage Code
Corporate Law

Navigating Ind AS 19 in the Era of the New Wage Code

M S Venu Gopal7 months ago
CA, CS, CMAImpairment of Investment in Subsidiaries, Associates & Joint Ventures under Ind AS 36
CA, CS, CMA

Impairment of Investment in Subsidiaries, Associates & Joint Ventures under Ind AS 36

Shyam Jindal9 months ago
CA, CS, CMAAccounting for Deferred Tax Assets and Liabilities: Ind AS 12 and IAS 12
CA, CS, CMA

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

CA Rahul Sharma9 months ago
CA, CS, CMAHow Extractive Industries Must Account for Exploration and Production Costs?
CA, CS, CMA

How Extractive Industries Must Account for Exploration and Production Costs?

CA Rahul Sharma9 months ago
CA, CS, CMALiability Classification under Ind AS 1: Impact of 2025 Amendment
CA, CS, CMA

Liability Classification under Ind AS 1: Impact of 2025 Amendment

CA R RAGHUNATHAN10 months ago
CA, CS, CMALease Modification Simplified: How to Account for a Reduction in Scope under Ind AS 116
CA, CS, CMA

Lease Modification Simplified: How to Account for a Reduction in Scope under Ind AS 116

Shyam Jindal11 months ago
CA, CS, CMAGuide to Profit and Loss Account as per Companies Act, 2013
CA, CS, CMA

Guide to Profit and Loss Account as per Companies Act, 2013

CA Rahul Sharma12 months ago
CA, CS, CMAHow to Qualify an Audit Report: Requirements, Reasons & Impact
CA, CS, CMA

How to Qualify an Audit Report: Requirements, Reasons & Impact

CA Rahul Sharma12 months ago
CA, CS, CMAAS 3 vs. Ind AS 7: Cash Flow Statement Standards
CA, CS, CMA

AS 3 vs. Ind AS 7: Cash Flow Statement Standards

CA Rahul Sharma12 months ago