Accounts Articles
Trading Window Closure becomes mandatory for all listed entities
Affluence Advisory 19 July 2023 at 14:20Stock Exchanges have vide its circular dt: June 28, 2023 extended applicability of Circular to all listed entities in a phased manner
Transition to XBRL filings for listed entities
Affluence Advisory 27 June 2023 at 15:11The BSE and the NSE have stipulated in both circulars that the XBRL submissions must be made within 24 hours following the PDF submissions.
How to prepare Employees Data and Inputs for Actuarial Valuations in compliance of IndAS 19 & AS 15R for Employee Benefit Plans
Tikaram Chaudhary 24 May 2023 at 08:54This article is prepared to help the company officials (I.E. HR, Accountant, Finance Managers, & Company Secretary) involved in preparation of Actuarial Inputs for Actuarial Valuations in compliance of AS 15 (Revised 2005) & IndAS 19 to understands various technical points while preparing the Inputs.
Share Capital and its Accounting Entries
Mitali 22 May 2023 at 17:21Share capital refers to the total value of shares issued by a company and held by its shareholders. It represents the initial or subsequent investment made by individuals, institutions, or other companies in exchange for ownership in the business.
An Overview of IND AS 41
CA Sanat Pyne 25 April 2023 at 08:47IND AS 41 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that provides guidance on the accounting treatment for agricultural activity. The objective of IND AS 41 is to ensure that the financial statements of entities engaged in agriculture provide relevant and reliable information about their agricultural activities.
Blockchain Adoption in Accounting: Opportunities and Challenges for Professional Accountants
CA Sanat Pyne 20 April 2023 at 08:49Blockchain technology is a decentralized, distributed ledger system that allows for the secure and transparent recording of transactions.
Consequence of non-compliance with w.r.t maintenance of Books of Accounts, Statutory Registers and Minutes Book
Affluence Advisory 19 April 2023 at 14:59In recent times, ROC has been diligently suspecting the non-compliance and passing stringent orders against the Company and its Directors. Therefore it has become important for the Company and Directors to ensure Compliance in true spirit and letter.
Accounting: Importance, Rules & Types
Aisha 12 January 2023 at 14:47Accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making business decisions. ..
Points to be considered in the preparation of Annual Report - Part 3
CA Rakesh Ishi 15 December 2022 at 12:15AS-5 required that All items of income and expense which are recognised in a period should be included in the determination of net profit or loss for the period unless an AS requires or permits otherwise.
Points to be considered in the preparation of Annual Report - Part 2
CA Rakesh Ishi 06 December 2022 at 09:53Non-compliance pointed out in the Annual Reports of various companies related to (AS) Accounting standards used in the preparation and presentation of financial statements.
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