Accounts Articles


Ind AS 38 : Intangible Assets

Posted by CA Diwakar Jha 09 April 2020 144460 Views

The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS.



Ind AS 37 vis-a-vis AS 29

Posted by Raghu veer teja 09 April 2020 70062 Views

Due to globalization in the recent past, the world has become a global village. Many multinational companies have started expanding their business across various countries. Accounting frameworks of different countries provide



Summary on Ind AS 24- Related Party Disclosures

Posted by Bhagyashri Jain 09 April 2020 47648 Views

IntroductionInd AS 24 describes the various disclosures to be made by the parent entity regarding its associate



Ind AS 33: Calculate Basic Earnings Per Share

Posted by Rishabh Khandelwal 08 April 2020 7449 Views

Learn how to compute basic Earnings Per Share (EPS) under Ind AS 33. Understand the formula and adjustments for preference shares and share changes.



Treatment of impairment loss while preparing financial statements as per AS, IND AS & IFRS (Latest)

Posted by CMA SIVAKUMAR A,ACMA. 05 April 2020 14353 Views

Impairment means weakening of Asset. As per INDAS and IFRS Standards, entities should include impairment loss in the financial statements.



ICAI Accounting Advisory for COVID-19 Impact

Posted by Suhasinipro badge 02 April 2020 13385 Views

ICAI issues accounting advisory for COVID-19. Learn about inventory, asset impairment, financial instruments, leases, revenue, and more.



COVID-19's Impact on Financial Statements Explained

Posted by Saket Modi 23 March 2020 14589 Views

Discover how COVID-19 affects financial statements, including adjusting events, going concern, and key areas like receivables and inventory. Learn about disclosures.



Financial Assets and Liabilities as per IND AS 109

Posted by Mandli Ravi Tej 27 February 2020 57686 Views

We are in the season of Statutory audit and few people are working in companies where IND AS is applicable, and few are in companies where IND AS is not applicable.



Impact of lease rentals and interest free deposits under Ind AS 116

Posted by Shashank Maloo 24 February 2020 76202 Views

Impact of lease rentals and interest free deposits under Ind AS 116



Fair value of Financial Guarantees under Ind AS Regime

Posted by P.R. Sethuraman 02 February 2020 23537 Views

Introduction:Before going into �Financial Guarantee� and further deep into �Corporate Guarantee�, it is better to dive into what is the




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