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Articles by CA Sumit Sarda

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Discontinuing a segment/ department/ branch and its accounting impact under Ind AS

Posted in Corporate Law |   627 Views


Banks and Ind AS

  CA Sumit Sarda    13 February 2020 at 10:18

In October, 2018, the Ministry of Corporate Affairs notified Division III to Schedule III to the Companies Act, 2013 which contained the format of Financial Sta..

Posted in Others  3 comments |   1610 Views



Analysis of CA Final FR New Syllabus Nov'19 paper by CA Sumit Sarda

Posted in Students |   3605 Views



Analysis of CA Final FR Old Syllabus Nov'19 paper by CA Sumit Sarda

Posted in Students  1 comments |   19470 Views



When a company acquires certain types of Tangible Asset under Ind AS 16, it sometimes has an obligation to remove these assets after the end of their useful liv..

Posted in Accounts  1 comments |   1736 Views



Analysis of FR CA Final Old syllabus paperThe paper has been lengthy and compared to previous 2 attempts has been difficult. This time ICAI asked questions in w..

Posted in Students  2 comments |   8194 Views



Para 8 of Ind AS 38 specifies that �An intangible asset is an identifiable non-monetary asset without physical substance.�Also as per para 8 �

Posted in Accounts  5 comments |   2517 Views



Hedge accounting as covered under Para 6 of Ind AS 109 needs to determine the TYPE of hedge relationship that an entity is dealing with because the type of hedg..

Posted in Accounts |   2277 Views



In line with Ind AS 19, an expense should be recognized when the employee provides its services, therefore in this case, we cannot recognize the full amount of ..

Posted in Corporate Law |   1237 Views



Under the new Ind AS 115, construction contract is treated exactly the same way as any other contract with customers.As per Para 9 of Ind AS 115�An entity

Posted in Accounts  1 comments |   2278 Views





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