Accounts Articles
Fixed asset Accounting under IFRS
Brief about the treatment of fixed asset under IAS-16 PP&E( IFRS )
Transition Phase: Indian GAAP to Indian Accounting Standards (Ind AS) and related practical issues
As the title itself suggests our point of discussion will be revolving around the first time adoption of Indian Accounting Standards, practical aspects, major impact areas, and approach for implementation.
An Overview of Guidance note on Accounting for derivative Contracts
Accounting treatment for derivative contracts was earlier covered by AS 30, 31 & 32 which was withdrawn in March 2011 owing to revision in IAS 39, Financial Ins...
"Commitment fees" and "Processing Fees" on loans - IND AS / IFRS
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
It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future.
Reverse Merger : Idea and Vodafone Proposed deal
As we all know and perhaps keep a track about all the latest developments related to the proposed merger of Idea and Vodafone, it would be interesting to co-re...
Ind AS -16 Property, Plant & Equipment
bjective is to prescribe the accounting treatment for PPE, so that users can recognize information about the entity investment in PPE & changes in investment du...
Ind AS 10: Events occurring after the reporting period
This article summarizes the key provisions of IndAS10 - Events occurring after the reporting period
Functional Currency - IND-AS/ IFRS
Unlike in current accounting practices in India, there is a need to identify Functional Currency for every entity whose financial statements are being prepared ...
Public-Private Arrangements or Service Concession Arrangements - IND AS/IFRS
Public related many activities/ services around the world are being given to private entities to build and operate and after certain point of time (depending up...
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