Articles by CA Chandan

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IFRS 8 Operating Segments

Posted by CA Chandan 10 August 2019 4012 Views

� In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 SegmentReporting, which h



IFRS 2 Share Based payment

Posted by CA Chandan 24 March 2019 7516 Views

1. IFRS 2 applies to all share-based payment transactions, which are defined as follows:� Equity-settled, in which the entity receives goods or servi



Taxable Event under GST

Posted by CA Chandan 18 February 2017 24274 Views

Tax will be levied when supply of Goods and/or services. Time of supply of goods and/or services is more important under GST.




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