Articles by Arnab Mitra
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Follow the Money, Literally: Why Sankey Diagrams Belong in the Audit Toolkit
Discover how Sankey diagrams help auditors trace fund flows, revenue, related-party transactions and financial risks, improving audit analysis and identifying control gaps.
Ind AS Insights: NBFCs, Mining, Real Estate & Manufacturing
Discover how Ind AS applies differently across NBFC lending, mining, real estate, and manufacturing. Learn practical insights for complex accounting challenges....
Understanding the Yield Curve: Predictions & Ind AS Impact
Discover the three yield curve theories and how they impact Ind AS 109, 19, & 116. Learn to read the curve correctly for accurate financial reporting.
Ind AS 109 vs CECL: Expected Credit Loss Explained
Understand the key differences between Ind AS 109 and CECL expected credit loss models. Learn how they impact provisions and financial reporting.
Ind AS 16 in Practice: Auditing Integrated Plants
Navigate complex Ind AS 16 issues in integrated plants. Learn about capitalisation, IFRIC 20, ITFG, EAC opinions, and the SAP-AA trap.
Top-Down EIC Framework & SA 520 Audit Procedures
Discover the Top-Down EIC Framework and how SA 520 analytical procedures demand this approach for robust auditing. Learn to investigate variances effectively.
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