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 : Explore AS 17 Segment Reporting: its scope, definitions of business and geographical segments, allocation methods, and criteria fo...
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...
Explore the differences between Indian Accounting Standards (IND AS) and the Income Tax Act in calculating taxable profit. Part 1 covers adjustments, additions, and deductions affecting entities under IND AS
Explore the effects of Ind AS adoption on financial reporting in India. Uncover challenges like transitional complexity and opportunities for improved quality, global access, and risk management
Explore recognition and measurement of Expected Credit Loss (ECL) under IND AS 109. Learn practical approaches like Bad Debts % and Sales Return to compute ECL for trade receivables.
Stay updated on Indian Accounting Standards (Ind AS) amendments. Accounting Standards Board seeks your input on Lack of Exchangeability in Ind AS 21
IND AS is a set of accounting principles to regulate financial statements and improve global comparability. Know meaning and applicability of IND AS to various entities.
Get insights into IND AS 34 & IAS-34, with changes as per the Companies (Indian Accounting Standards) Amendment Rules 2023. Explore the differences, scope, and more.
Discover key concepts in Ind AS 8 regarding accounting policies, changes in accounting estimates, and errors, with insights on differences from IAS 8.
Unlock insights into Actuarial Valuation in Employee Benefits (AS 15 & Ind AS 19). Join the YouTube Live event on August 27, 2023, 11:00 am – 1:00 pm. Register now!
Accounting Standards Board has issued Exposure Draft of Supplier Finance Arrangements – Amendments to Ind AS 7 and Ind AS 107 corresponding to Amendments in IAS 12 issued by the IASB.
Accounting Standards Board has issued Exposure Draft of International Tax Reform—Pillar Two Model Rules – Amendments to Ind AS 12 corresponding to Amendments to IAS 12 issued by the IASB.
