Accounts Articles
Accounting for Bad Debts Written Off: A Guide
Learn how to account for bad debts written off using the allowances method and direct write-off method. Understand journal entries and best practices.
IND AS 7 vs AS 3
Ind AS 7 and existing AS 3The objective of IND AS 7 is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the
Ind AS 38 : Intangible Assets
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
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
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
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)
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
02 April 2020
13389 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
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
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.
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