Articles by CA Chandan

avatarView Full Profile

IFRS 8 Operating Segments

  CA Chandan    11 February 2019 at 13:29

� In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 SegmentReporting, which h



IFRS 2 Share Based payment

  CA Chandan    25 September 2018 at 11:05

1. IFRS 2 applies to all share-based payment transactions, which are defined as follows:� Equity-settled, in which the entity receives goods or servi



Taxable Event under GST

  CA Chandan    22 August 2016 at 10:48

Tax will be levied when supply of Goods and/or services. Time of supply of goods and/or services is more important under GST.