Articles by CA Sumit Sarda
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Mandatory application of IFRS
Posted by CA Sumit Sarda
07 October 2019
5093 Views
With the applicability of Ind AS to all listed companies and unlisted with net worth more than 250 Crores w.e.f. 1.4.2018, there has been a lot of confusion wit...
How to determine fair value hedge or cash flow hedge under Ind AS 109
Posted by CA Sumit Sarda
10 May 2019
19481 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...
Interest free loan or loan at below market rate of interest to employees
Posted by CA Sumit Sarda
07 May 2019
12136 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 ...
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