Accounts Articles
Proposed Buy back of Shares by TCS- An Accounting perspective-Ind -As/ IFRS
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...
De-FACTO Control - Ind-As/ IFRS
Ind-As -110 �Consolidated Financial Statements� para B 41-42 defines situation where even an entity holds less than 50% of the voting rights of another entity
IFRS a distant dream, hard to achieve in Indian Scenario
Accounting Standards, ICDS, Schedule III of CA 2013 etc
Concessional Loans (below market rates) or discounted items sold to employees- Ind-As/ IFRS
It is quite general practice to provide concessional loans and/ or to provide goods of an entity to its own employees. These are generally treated at their norm...
Financial Guarantees - IND-AS/ IFRS
There are many situations in businesses where a Parent Company issues some kind of written piece of paper (we usually call it guarantee) to a lender on behalf o...
Derecognition of Financial Liabilities - IND-AS/ IFRS
As we are gradually moving towards converged IFRS (known as IND-AS in India) in India, there are some rules which have been prescribed by the new accounting standard related to de-recognition of financial liabilities
Separate law for Accounting & Auditing Practices
accounting, auditing, IFRS, financial reports, certification etc
Crux of holding company accounts
CA FINAL (Chapter-5)
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...
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...
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
