Accounts Articles
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
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
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....
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 ...
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