Accounts Articles
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...
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...
Appointed date Vs. Acquisition date - Acquisition of Business per Ind AS
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
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
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. ...
Indian Accounting Standards: Employee benefits perspective
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.
Ind AS 40 : Investment Property
An investment property is a real estate property that has been purchased with the intention of earning a return on the investment (purchase) either through rent (income), the future resale of the property or both.
Land Operating or Finance Lease - Ind-As / IFRS
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...
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