Articles by CA Sumit Sarda
View Full Profile
Mandatory application of IFRS
Posted by CA Sumit Sarda
07 October 2019
5104 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
19508 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
12185 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 ...
Popular Articles
- e-Aadhaar Download 2026: Know the Easy Online Process
- SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
- Income Tax Refund Delay Reasons for AY 2026-27
- Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?
- Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
- Canara Bank 444 Days FD Interest Rate for FY 2026-27
- Tax Audit Rules 2026: New Changes, Limits, Forms and Due Dates Explained
- CBDT Targets 394 Entities and 36 CAs: The Form 15CB Wake-Up Call
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
