Accounts Articles
ICAI Accounting Advisory for COVID-19 Impact
02 April 2020
13395 Views
ICAI issues accounting advisory for COVID-19. Learn about inventory, asset impairment, financial instruments, leases, revenue, and more.
COVID-19's Impact on Financial Statements Explained
Discover how COVID-19 affects financial statements, including adjusting events, going concern, and key areas like receivables and inventory. Learn about disclosures.
Impact of lease rentals and interest free deposits under Ind AS 116
Impact of lease rentals and interest free deposits under Ind AS 116
ESOPs: Taxation & Accounting Explained in India
Understand ESOP accounting and taxation in India under Ind AS 102. Learn about grant, exercise, vesting, and journal entries with examples.
IND AS 1: Presenting Financial Statements Clearly
Learn about IND AS 1, the standard for presenting general purpose financial statements. Understand objectives, components, and new requirements like the three-balance sheet concept.
Impact of adoption of IFRS/Ind AS
This article is intended to make you understand the major impact both in terms of advantages and disadvantages of the adoption of Converged IFRS i.e Indian Accounting standards (Ind AS) on the financial statements and the working of the companies both.
Top Five Software for an Accounting Firm
Choosing appropriate software for your accounting firm is a tedious task. Every accounting firm has a different set of requirements. Some require built-in MIS Reporting; others need different functionalities in their practice management software.
Effective measures to avoid financial frauds
Fraud typically involves misrepresentation of facts, either by withholding critical information or providing false statements to another party for the specific purpose of gaining something. Although fraud comes in different forms, it can be categorized primarily into asset misappropriation, financial statement fraud, and corruption.
Changing scenes in Data processing and their impact on the Accountant role
With over four decades of association with the accounting profession, having witnessed phenomenal changes in the environment, expectations, opportunities and risks associated with the accountant�s role, due to the entry of computers in business organizations, I felt it appropriate to share my views here, for the benefit of young and budding Chartered Accountants.
Recent cases invoking "Going Concern"
Read these three recent instances where the principle of Going concern was invoked: Bharti Airtel Limited Vodafone Idea Limited New Delhi Televisions Limited...
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