Accounts Articles

Appointed date Vs. Acquisition date - Acquisition of Business per Ind AS

Posted by CA Anuj Agrawal 08 October 2017 5612 Views

Acquisition of business is quite common in today's fast moving dynamics of the world and every such stakeholder of the entity would be interested to know all im...

Convertible Bonds Calculations - Equity & Liability portion - Ind AS/ IFRS

Posted by CA Anuj Agrawal 27 September 2017 9145 Views

Many of our readers requested to share actual calculation and the process to bifurcate any convertible bonds between Equity & Liability and its related Journal ...

Option to buy Shares given - Vodafone Idea Merger

Posted by CA Anuj Agrawal 18 September 2017 6244 Views

Recent news on approving merger of Vodafone & Idea at their board level has given many questions related to its accounting under the new framework i.e. Ind-As. ...

An Overview of Guidance note on Accounting for derivative Contracts

Posted by Ankit Sharma 08 March 2017 14518 Views

Accounting treatment for derivative contracts was earlier covered by AS 30, 31 & 32 which was withdrawn in March 2011 owing to revision in IAS 39, Financial Ins...

Indian Accounting Standards: Employee benefits perspective

Posted by NKamal 02 September 2017 7763 Views

This article provides a brief introduction to Ind AS, what impact this will have on Defined Benefit schemes and how to prepare for the transition.

"Commitment fees" and "Processing Fees" on loans - IND AS / IFRS

Posted by CA Anuj Agrawal 27 February 2017 13240 Views

In general terms one can understand that a 'Commitment fees" is being charged for some approved facility

Share Application money pending allotment - Ind-AS/ IFRS

Posted by CA Anuj Agrawal 24 February 2017 8961 Views

It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future.

Land Operating or Finance Lease - Ind-As / IFRS

Posted by CA Anuj Agrawal 21 August 2017 7364 Views

In the current Indian accounting system, all lands are being shown as fixed assets in the financial statements of any Company and are being depreciated based on...

Proposed Buy back of Shares by TCS- An Accounting perspective-Ind -As/ IFRS

Posted by CA Anuj Agrawal 19 August 2017 16340 Views

We all got to hear by now that some major companies in India including Tata Consultancy Services (TCS) are planning to buy back its shares in order to improve e...