Articles by CMA SIVAKUMAR A,ACMA

Impairment means weakening of Asset. As per INDAS and IFRS Standards, entities should include impairment loss in the financial statements.

Following concepts will be fruitful to Students who write examination based on Business Environment.

Latest and simple version of IND AS 23-borrowing costs as amended by companies (Indian accounting standards second amendment rules 2019) and IAS 23