Articles by Aniruddha Deshpande

Understanding Cashflow Statement

Aniruddha Deshpande 20 June 2025 at 14:48

Cashflow statement is part of financial statement. Before going in deep let's understand reason for which cash flow statement is prepare.

Other Compressive Income in IND AS

Aniruddha Deshpande 29 September 2021 at 09:33

To provide exact profitability and bring more transparency to the financial statements of a company, the concept of Other Comprehensive Income was introduced in IND AS.

Ind AS 19: Employee Benefits

Aniruddha Deshpande 13 April 2021 at 12:46

All benefits payable to employees are covered under Ind AS 19 except benefits given to an employee by the issue of shares since Ind AS 102 covers share-based payments separately.