Accounts Articles
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: Computation of Basic Earning Per Share
Basic Earning per Share computation is a concept envisaged by IND AS 33. The formula for the computation of Basic Earning per Share is Profit/Loss Attributable to ordinary equity shares divided by the weighted average number of equity shares outstanding during the period.
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.
COVID-19: ICAI issues accounting advisory
02 April 2020
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Due to disruptions caused by COVID-19, the ICAI has issued an accounting advisory for its members. In the accounting advisory issued by ICAI, it has highlighted 15 key areas that need to be considered during these challenging times.
COVID-19: What is the impact of COVID-19 on financial statements?
With the impact of COVID-19 the world has turned upside down in the last few weeks. No sector has been untouched by the adverse impact of COVID-19. This article summarises the impact of COVID-19 on the financial statements of a company.
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.
Impact of lease rentals and interest free deposits under Ind AS 116
Impact of lease rentals and interest free deposits under Ind AS 116
Fair value of Financial Guarantees under Ind AS Regime
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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