Accounts Articles
IFRS 16: Treatment of variable lease payment
How do you treat a variable lease payment in the financial statements of an interim period?IFRS 16 must first be applied to accounting periods b
An insight to IND AS 10 - Events After the Reporting Period
To understand any accounting standard in a better way, it is of most importance to know objective o
Ind AS-115: The New Standard for Revenue Recognition
Ind AS-115 notified on 28.03.2018 by the Ministry of Corporate Affairs, effective from 01.04.2018.Ind AS-115 provides single comprehensive framework to be used ...
Practical approach to implement Ind AS 116
In this article we will discuss about the accounting treatment in books of lessee only.Basics on applicability of Ind AS 116 �Leases� Ind AS 116 is
Concept of Deferred Tax with examples
Deferred Tax LiabilityExample for FY 2017-18 Particulars As per Books of Accounts As per Income Tax
Change in Recognition of Revenue
PrefaceInternational Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) issued their long-awaited converged standard on revenue
Treatment of Some Special Nature Transactions as per Ind AS 115 / IFRS 15
Treatment of Contract costs Incremental costs of obtaining a contract Costs to fulfil a
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 ...
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