Articles by CA Rahul Agarwal

Acquisition-Related Costs: Capitalise or Expense?

CA Rahul Agarwal 02 April 2026 at 09:08

Understand the accounting treatment of acquisition-related costs under Ind AS and IFRS, comparing standalone and consolidated financial statements. Learn when costs are capitalised or expensed, key standards involved and practical insights with real-world examples.

Ind AS 16: Pending Property Tax Paid on Auction Purchase: Capitalization vs. Expense Explained

CA Rahul Agarwal 16 September 2025 at 08:51

When a property is acquired in auction, is the pending property tax an expense or part of the asset cost? Accounting standards clarify that such taxes must be capitalized, as they are directly attributable to acquiring ownership and making the property ready for use.

Capitalization of Borrowing Cost on Land as per Ind AS 23: Borrowing Costs

CA Rahul Agarwal 08 September 2025 at 08:38

Understand the capitalization of borrowing costs on land under Ind AS 23. Learn when borrowing costs qualify for capitalization, key principles, and practical implications for businesses.

Ind AS 7 Amendment 2025: Key Changes in Statement of Cash Flow under Companies Rules

CA Rahul Agarwal 01 September 2025 at 08:37

Understand the new disclosure requirements for Supplier Finance Arrangements (Paragraphs 44F–44H) effective from April 1, 2025. Learn how companies must report terms, liabilities, and liquidity risks under supply chain finance, payable finance, or reverse factoring arrangements.