Articles by CMA Ramesh Krishnan

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Revenue recognition under IND-AS and IFRS

Posted by CMA Ramesh Krishnan 08 June 2019 8066 Views

Revenue recognition under IND-AS & IFRS � Comparative overview IFRS-15 IAS-115 Applicability Applicable all t



Checklist for GST Annual return

Posted by CMA Ramesh Krishnan 08 April 2020 31885 Views

GST annual return Form-9 format has been issued by the Government, The tax payer is going to file very first annual return under GST act after implementation on...



Ensure your Input credit under GST - Practical issues

Posted by CMA Ramesh Krishnan 09 June 2018 17774 Views

Practical issues in GST input claim



Fixed asset Accounting under IFRS

Posted by CMA Ramesh Krishnan 15 April 2017 10898 Views

Brief about the treatment of fixed asset under IAS-16 PP&E( IFRS )



Time of Supply & Service under GST

Posted by CMA Ramesh Krishnan 12 April 2017 4307 Views

Discussion about the time of supply and services under Proposed GST Moudle



Related Party disclosure under IFRS

Posted by CMA Ramesh Krishnan 25 April 2016 14224 Views

Current business scenario, the related party relationship are normal feature of any business, It may be through subsidiaries, joint ventures and associates, these kind of business arrangements generally affect the b



Union Budget - Key Direct tax proposals

Posted by CMA Ramesh Krishnan 01 March 2016 5763 Views

Union budget for the year 2016-17 has been presented by the finance minister, this budget facing basic challenges global slowdown and additional fiscal burden due to 7th Central pay Commission recommendation. Th



GST- Proposed Input tax credit methodology

Posted by CMA Ramesh Krishnan 31 December 2015 22080 Views

GST- Proposed Input tax credit methodology Goods & Service tax (GST), the mile stone tax reform since independence of India is on its way to implementation journey and proposed GST bill is under discussion everywhere. This is very crucial stage t



Financial statements under IFRS

Posted by CMA Ramesh Krishnan 03 October 2015 38284 Views

International Financial reporting standards (IFRS) is the current trending subject in the finance field. The purpose of preparation of financial statement not only to know the results of the business and also to check,



Consolidation of Financials under IFRS

Posted by CMA Ramesh Krishnan 23 September 2015 14649 Views

Introduction: Under Globalised scenario, the boundaries of the business crossed the beyond from one county to many countries during the last two decades, at the same time business risk is also increased the same




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