Articles by CA Sumit Sarda
View Full Profile
CA Final FR Nov 20 Exam Paper Analysis
An in-depth analysis of the CA Final Financial Reporting paper for Nov 20 exams. Understand question patterns, key topics, and marks distribution.
Ind AS Accounting Impact of Coronavirus Explained
Understand the accounting impact of Coronavirus on your business under Ind AS. Learn about going concern, credit loss, asset impairment & more.
Ind AS 105: Discontinued Operations Accounting Explained
Understand Ind AS 105 for discontinuing business segments. Learn accounting treatment, presentation, and disclosure for assets held for sale.
Ind AS for Banks: Key Differences & Financial Reporting
Discover how Ind AS applies to banks, focusing on financial instruments, impairment, and classification. Understand the unique reporting challenges for banks.
Analysis of CA Final FR New Syllabus Nov'19 paper
Analysis of CA Final FR New Syllabus Nov'19 paper by CA Sumit Sarda
Analysis of CA Final FR Old Syllabus Nov'19 paper
Analysis of CA Final FR Old Syllabus Nov'19 paper by CA Sumit Sarda
Provision for decommissioning Ind AS 37
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...
Analysis of Financial Reporting (CA Final - Old / New) Paper May'19
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...
How to identify an intangible asset and capitalize?
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 �
How to determine fair value hedge or cash flow hedge under Ind AS 109
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...
Popular Articles
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Post Office Fixed Deposit Interest Rates: Latest Update for October 2026
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- TDS on Purchase of Property: New Reporting Rules From 1st October 2026
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
- Long Term Capital Gain on Shares As Per Income Tax Act 2025
- Central Bank of India FD Interest Rates October 2026: For General and Senior Citizens
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
