Accounts Articles
Ind AS 115 (based on IFRS 15) Revenue from Contracts with Customers - Simplified
Ind AS 115, Revenue from Contracts with Customers (based on IFRS 15), notified on 28 March 2018 by MCA. The new standard is effective for accounting periods be...
Ind AS 115 - Revenue from Contracts with Customers
Ind AS 115 was notified on March 28, 2018 and establishes a five-step model to account for revenue arising from contracts with customers. The new revenue standa...
The Future of Accounting: Top 5 Trends for 2018 and Beyond
Accounting plays a key role in the functioning of any business. With global financial crisis in the recent past and a number of businesses expanding on a daily ...
Example on IND-AS 21: Conversion from Functional to Presentation Currency
Branch A of ABC Limited. Its functional currency is USD. However, Branch A is required by law to present its financial statements in INR as presentation currenc...
Accounting for E-commerce Business
Growth of ecommerce has revolutionized the way of conducting the business. The buyer and the sellers are the mere click of the
Accounting Treatment of Spare Parts - Capital Spares
Kabhi kisi �EXTRA� ko �extra� mat samajhna, kyunki kya pata us �extra� ka accounting treatment �EXTRAordinary� h
Summary on Ind AS 24- Related Party Disclosures
IntroductionInd AS 24 describes the various disclosures to be made by the parent entity regarding its associate
Cash Flow Management: A Key For Business Growth
Cash Flow, an important key factor for every business but more critical for startups to manage.
Non-Controlling Interest - "Initial Measurement" Policy Choice Available?
When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Ent...
IAS-23 borrowing costs
IAS 23 describes the treatment of borrowing costs. Most of the entities borrow, to fund their activities and incur intere
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