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16 January 2017 at 11:13

Concessional Loans (below market rates) or discounted items sold to employees- Ind-As/ IFRS

  POSTED BY CA.Anuj Agrawal

It is quite general practice to provide concessional loans and/ or to provide goods of an entity to its own employees. These are generally treated at their norm

  0 comments |   580 Views

12 January 2017 at 11:18

Financial Guarantees - IND-AS/ IFRS

  POSTED BY CA.Anuj Agrawal

There are many situations in businesses where a Parent Company issues some kind of written piece of paper (we usually call it guarantee) to a lender on behalf o

  0 comments |   1917 Views

06 January 2017 at 11:04

Functional Currency - IND-AS/ IFRS

  POSTED BY CA.Anuj Agrawal

Unlike in current accounting practices in India, there is a need to identify Functional Currency for every entity whose financial statements are being prepared

  2 comments |   604 Views

04 January 2017 at 10:46

Public-Private Arrangements or Service Concession Arrangements - IND AS/IFRS

  POSTED BY CA.Anuj Agrawal

Public related many activities/ services around the world are being given to private entities to build and operate and after certain point of time (depending up

  0 comments |   550 Views

03 January 2017 at 16:53

Derecognition of Financial Liabilities - IND-AS/ IFRS

  POSTED BY CA.Anuj Agrawal

As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities

  0 comments |   727 Views

02 January 2017 at 11:02

IND-AS/ IFRS - Write-offs (Banks)

  POSTED BY CA.Anuj Agrawal

In this article we will touch upon some potential changes/ differences where regulator and the Standard setters need to provide more clarity in order to make all such accounting treatments consistent across Industry

  2 comments |   744 Views

30 December 2016 at 10:49

Equity or Liability? - Ind AS/ IFRS

  POSTED BY CA.Anuj Agrawal

After the introduction of IFRS (called IND-AS in Indian perspective) in India, now all instruments that are issued by an entity will not accounted just based on

  0 comments |   1234 Views

24 December 2016 at 11:58

Glitches during Migration to New Accounting System

  POSTED BY Jitendra Jain

Glitches during Migration to New Accounting System

  1 comments |   3856 Views

13 December 2016 at 10:49

Separate law for Accounting & Auditing Practices

  POSTED BY Pradeep Garg

accounting, auditing, IFRS, financial reports, certification etc

  4 comments |   687 Views

13 December 2016 at 10:49

Crux of holding company accounts

  POSTED BY Vikas kumawat

CA FINAL (Chapter-5)

  3 comments |   737 Views

17 October 2016 at 11:16

Fixed asset Accounting under IFRS

  POSTED BY CMA Ramesh Krishnan

Brief about the treatment of fixed asset under IAS-16 PP&E( IFRS )

  5 comments |   2502 Views

12 October 2016 at 17:22

Transition Phase: Indian GAAP to Indian Accounting Standards (Ind AS) and related practical issues

  POSTED BY CA Sourabh Mittal

As the title itself suggests our point of discussion will be revolving around the first time adoption of Indian Accounting Standards, practical aspects, major impact areas, and approach for implementation.

  1 comments |   925 Views

11 August 2016 at 11:11

Ind AS -16 Property, Plant & Equipment

  POSTED BY Himanshu Goel

bjective is to prescribe the accounting treatment for PPE, so that users can recognize information about the entity investment in PPE & changes in investment du

  5 comments |   3473 Views

27 July 2016 at 10:43

IND AS 24: Related Party Disclosures

  POSTED BY Himanshu Goel

The purpose is to provide users of the financial statements information about transaction, outstanding balances, including commitments

  2 comments |   3794 Views

22 July 2016 at 11:02

Ind AS 10: Events occurring after the reporting period

  POSTED BY CA Kishore D

This article summarizes the key provisions of IndAS10 - Events occurring after the reporting period

  8 comments |   6986 Views

08 July 2016 at 10:46

Pursuing CA? Choose one of the best places to train as an Article for future success

  POSTED BY Sandeep Gupta

Best places to get a training from for the future success of a Chartered Accountant

  3 comments |   4889 Views

27 June 2016 at 10:35

Overview of IFRS in India and its challenges


The article is all about the process of conversion of IFRS in India, and its advantage and challenge in India & its overview.

  1 comments |   2941 Views

25 June 2016 at 12:22

Definition & scope of Financial Instruments

  POSTED BY Kanu Priya

FINANCIAL INSTRUMENTS: DEFINITION AND SCOPE (IND AS 32) Financial Instrument-: Any contract that give rise to a financial asset of one entity and a financial li

  1 comments |   1634 Views

17 June 2016 at 11:01

IND AS - 10 events after the reporting period

  POSTED BY Preksha Choraria

Reporting of significant events, occurring post reporting date, are required to maintain transparency of financial statement

  0 comments |   2411 Views

31 May 2016 at 10:59

Ind AS 37 vis-a-vis AS 29

  POSTED BY Raghu veer teja

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

  5 comments |   2629 Views

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