Articles by CA Sanat Pyne

An In-Depth Look at the Audit of Accounts Receivable and its Impairment Assessment

CA Sanat Pyne 19 April 2023 at 08:48

Accounts receivable refers to the money owed by customers to a business for the goods or services they have purchased on credit. It is an important part of a business's working capital and represents the amount of cash that the business can expect to receive in the near future.

IND AS Adoption Guide

CA Sanat Pyne 18 April 2023 at 08:49

The adoption of the Indian Accounting Standards (IND AS) marks a significant shift in the way companies in India report their financial statements.

Strategies for preventing Financial Fraud in 2023

CA Sanat Pyne 17 April 2023 at 17:40

Financial fraud refers to any illegal or unethical activity that is committed with the intent to deceive or defraud individuals or organizations for financial gain. Financial fraud can take many forms, such as identity theft, credit card fraud, investment scams, embezzlement, and money laundering.

CSR under Companies Act 2013: A Discussion between Arjuna and Krishna

CA Sanat Pyne 15 April 2023 at 07:04

CSR has become an important aspect of corporate governance and is aimed at ensuring that companies take responsibility for the impact they have on society.

Understanding IND AS 24: Related Party Disclosures

CA Sanat Pyne 14 April 2023 at 07:16

IND AS 24 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that outlines the disclosure requirements for related party transactions in financial reporting.

FAQs on IND AS 113: Fair Value Measurement

CA Sanat Pyne 13 April 2023 at 14:37

IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.