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Articles by Aniruddha Deshpande

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.