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...
Brief Overview of advisory on Financial Reporting issued by ICAI for the Current FY in the wake of businesses being impacted by coronavirus outbreak. Areas to be considered 1. Inventory Mgt (Ind AS 2) It might be necessary to write down inventories to net realizable value due to reduced movement in inventory, decline in selling […]
Get a comprehensive summary of Ind AS 116 – Leases. Learn about its objective, accounting model, and requirements for lessees and lessors.
Understand the tax impacts of compound financial instruments. Learn how the introduction of Indian Accounting Standards affects financial reporting requirements.
Understand Ind AS 115 and its objective: providing useful information about revenue and cash flows from contracts with customers.
Learn about the accounting treatment of financial guarantee contracts under Ind AS 109. Understand the criteria and requirements for proper classification and reimbursement.
Learn how to compute basic earning per share as per Indian Accounting Standard (Ind AS) 33. Understand the concept of earnings per share and its importance for measuring company performance.
Understand how Ind AS 33 handles contingently issuable ordinary shares in the calculation of EPS. Get insights into the definition and conditions for including these shares.
Learn how Ind AS 33 addresses the inclusion of contingently returnable ordinary shares in the calculation of Basic and Diluted Earnings Per Share (EPS).
Understand the treatment of options in the calculation of Basic and Diluted EPS under Ind AS 33. Learn how options impact earnings per share.
Comprehensive summary on approaches of Expected Credit Loss (ECL) under Ind AS 109 Financial Instruments COVID-19 has already disrupted most of the business. As it has been said by many professional colleagues it will have a great impact on financial statements as well in terms of assumptions, disclosures, etc. One of the areas which will […]
