Articles by CA Sumit Sarda
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Interest free loan or loan at below market rate of interest to employees
Posted by CA Sumit Sarda
07 May 2019
12201 Views
In line with Ind AS 19, an expense should be recognized when the employee provides its services, therefore in this case, we cannot recognize the full amount of ...
Determination of revenue under construction contract under Ind AS 115
Posted by CA Sumit Sarda
08 October 2019
26101 Views
Under the new Ind AS 115, construction contract is treated exactly the same way as any other contract with customers.As per Para 9 of Ind AS 115�An entity
Mandatory application of IFRS
Posted by CA Sumit Sarda
07 October 2019
5119 Views
With the applicability of Ind AS to all listed companies and unlisted with net worth more than 250 Crores w.e.f. 1.4.2018, there has been a lot of confusion wit...
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