Articles by CA Chandan

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IFRS 8 Operating Segments

  CA Chandan    11 February 2019 at 13:29

• In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. • In November 2006 the Board issued IFRS 8 Operating Segments to replace IAS 14. ..

Posted in Others |   1057 Views

IFRS 2 Share Based payment

  CA Chandan    25 September 2018 at 11:05

1. IFRS 2 applies to all share-based payment transactions, which are defined as follows: • Equity-settled, in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options) • Cash-settled, in which the entity rece..

Posted in Others |   916 Views

Taxable Event under GST

  CA Chandan    22 August 2016 at 10:48

What is Taxable Event ? (a) Taxable:- Liable to be taxed;subject to tax. (b) Event: - A thing that happens or takes place, especially one of importance. (Source :- Oxford Dictionary) Taxable event:- A taxable event is any event or occurrence that results in a tax liability. Normally ..

Posted in GST  2 comments |   6399 Views

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