Accounts Articles

Analysis of IND AS 40 - Accounting and disclosure of investment property

Posted by Sachin 02 September 2021 7703 Views

Ind AS 40 is covered when an Investment Property is held under ownership and given on an operating lease and when the Investment Property is held under finance lease and given on an operating lease.

IND AS 105: Non Current Assets held for sale and discontinued operations

Posted by Sachin 02 September 2021 5905 Views

The objective of IND AS 105 is accounting treatment and disclosure of non current assets held for sale / discontinued operations and to inform the users of financial statements.

All about Ind AS 41

Posted by Sachin 02 September 2021 8904 Views

Ind AS 41 is applicable to biological assets relating to agricultural activity, agricultural produce up to the point of harvest and government grants relating to agricultural activity.

IND AS 108 - Operating Segments

Posted by Sachin 21 August 2021 18277 Views

IND AS 108 - Operating Segments is important for the stakeholders to understand and evaluate the performance of a business. However, it is not a part of Schedule III, but a part of SEBI disclosure.

How to calculate the valuation of a business/enterprise - DCF valuation method

Posted by Rohit Goyal 12 June 2021 12118 Views

If you want to know the value of your business, then this tool could be helpful. This tool contains different valuation methods like DCF model, Enterprise valuation, Perpetuity value and Payback period.

IASB Framework

Posted by CMA.Devarajan Swaminathan 04 June 2021 10095 Views

IASB Framework The International Accounting Standards Committee Foundation (IASC Foundation) Constitution mentions about the IASB Framework twice, once in paragraph 29 and another in paragraph 43. Paragraph 29 of the IASC Foundation Constitution

IAS: PPE-Lack of Commercial Substance

Posted by Amit Chawla 01 June 2021 8243 Views

Commercial substance means that the risks and cash flows associated with one asset would differ from those of the other asset. Let us discuss the IAS: PPE - Lack of Commercial Substance.

Impact of Robotics in Accounting

Posted by PriyankaD 13 May 2021 6884 Views

The main goal of RPA in Accounting is to simplify repetitive procedures and increase productivity and cost-effectiveness. In this article, we discuss the advantages of the same.

Finalization of Balance Sheet (Part - III)

Posted by SANYAM ARORA 09 May 2021 60229 Views

Greetings of the day to all the members of CCI Family. So friends this is the final part of my series i.e. Finalization of Accounts. The links of my previous Article are given below:- FINALIZATION OF BALANCE S

Accounting Standards in IPCC Exams

Posted by Abhimanyu Bind 09 May 2021 61608 Views

Hi, friends. Hope you all are busy in revisions for your IPCC/PCC Exams. Till now, you have done all chapters of Account subjects. But here, the purpose of writing this Article is to pay your attention on a very important part of Account Sylabus, y