Articles by CA Sumit Sarda
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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.
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 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
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...
Analysis of CA Final FR Old Syllabus Nov'19 paper
Analysis of CA Final FR Old Syllabus Nov'19 paper by CA Sumit Sarda
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 �
Determination of revenue under construction contract under Ind AS 115
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
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