Articles by CA Rahul Agarwal

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Acquisition Costs: Capitalise or Expense? Ind AS vs IFRS

Posted by CA Rahul Agarwal 02 April 2026 660 Views

Learn how to treat acquisition-related costs under Ind AS and IFRS. Discover when to capitalise or expense based on standalone vs. consolidated statements.



Ind AS 16: Capitalise Auction Property Tax

Posted by CA Rahul Agarwal 16 September 2025 255 Views

Learn whether pending property tax paid on auction purchases should be capitalised or expensed under Ind AS 16. Get clarity on asset acquisition costs.



Capitalise Borrowing Costs on Land Under Ind AS 23

Posted by CA Rahul Agarwal 08 September 2025 520 Views

Learn when to capitalise borrowing costs on land for building construction under Ind AS 23. Discover eligibility and cessation criteria for qualifying assets.



Ind AS 7 Amendment 2025: Cash Flow Statement Changes

Posted by CA Rahul Agarwal 01 September 2025 2752 Views

Discover key changes to the Statement of Cash Flow under Ind AS 7 Amendment 2025. Learn about new disclosures for supplier finance arrangements and their impact.




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