Accounts Articles
Accounting for corporate social responsibility
Section 135 of the Companies Act, 2013 requires the Board of Directors to constitute a Corporate Social responsibility Committee
Top Trends Driving Disruptions in Accounting Industries
With the advent of web-enabled communication, automation, and the cloud, the accounting industry experienced a tectonic change in the way it worked.
Ind AS 41 Agriculture- Detailed Analysis
Ind AS 41, Agriculture is the first standard that specifically covers the Accounting and Reporting requirements for the Primary sector. Prior to this standard, there were no established guidance on Agriculture and Allied Industry.
All about Revaluation of Assets
Introduction:Many countries around the world are committed to adopt IFRSs directly or to get their national standards aligned with IFRSs. The change to IFRS will have major effects on the financial statements. This is because of the following reasons
Top Accounting Trends Shaping Businesses in 2020
In this article, we are going to present the latest accounting trends which will form the trade in 2020, from rising uses of cloud to automation.
Ind AS 8 - Errors vis a vis AS 5 - Prior period items
In this article, we discuss the key differences between Ind AS 8 and AS 5, some key practical issues related to that, voluntary revision under Companies Act 2013, and implications in the Auditor's Report.
What Does A Chartered Accountant In India Do?
In this article, we discuss the role of a Chartered Accountant in India, especially in Delhi w.r.t Accountancy, Auditing, Tax Consultancy and the overall role in the Finance and Tax Sector
14 Key Points on Ind AS 16 Property, Plant and Equipment (PPE)
Ind AS-16 deals with the accounting and depreciation of property, plant, and equipment, which are covered by the corresponding AS-10. Scope. Meaning of Plant, Property and Equipment (PPE), Recognition Principle, Component-Based Accounting, Initial Cost for Recognition, Subsequent Cost, Exchange for Non-Monetary Assets discussed.
Corona and Ind AS
Coronavirus has led to many issues world around not just in relation to health but also has impact over various other concerns and one such concern is its accounting impact.
Sale and leaseback transaction as per Ind AS 116 with example
Background, in a Sale and leaseback transactions (SALT), an entity transfers an asset to another entity and leases that asset back from the buyer. This kind of ...
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