Accounts Articles
Ind AS 1 - Presentation of Financial Statements - A Threadbare Analysis
Ind AS-1 - Presentation of Financial Statements - A Threadbare Analysis
How Reliance will record its new phone in the books of accounts!
This article is a personal analysis and conclusion of the author about the unique nature of transactions for the sale of upcoming feature phones of Reiance Jio....
Acquisition of Fixed Assets and their Deferred Tax Impacts
Taxation and accounting treatment of Interest on borrowings & Foreign exchange fluctuations related to acquisition of Fixed Assets and their Deferred Tax Impact...
New Lease Accounting Standard
Article on how are the entities as "Lessee" in a lease contract getting ready for FASB- ASC 842 implementation? What are some the important points
Protective Rights - If to consider for controlling percentage?
While analyzing the control aspect on any investments made by an entity, we usually go by the definition which suggests that while evaluating such rights which ...
Hedge Accounting - What is allowed to be hedged?
Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc) or an effect on Profit/Loss ...
Hedge Accounting - Risk Management 'Strategy' vs Risk Management 'Objectives'
Several of our readers requested to have clarity on Hedge Accounting, However it will indeed be a very long topic hence from now onwards, we will start taking t...
Principal Vs Agent - Revenue (Gross or Net?) as per Ind-AS/ IFRS
Many times Goods and Services are being sold/ rendered by using different kind of arrangements/ entities based on terms and conditions which could change Revenu...
Intangible Assets - Finite or Indefinite life?
Intangible Assets are being recognized when it falls under the category of an Asset which has no physical substance and it is a non-monetary item and having ide...
Take or Pay long term commodities contracts - Ind AS/ IFRS
There would be many instances where a long term commodity purchase or sale agreement are being entered between the parties where there is a quantity to be deliv...
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