Account & Audit

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June 6, 2024

[Opinion] Deciphering Broker-Dealer Revenue

Sundeep Gupta, Manoj Sharma, Vidya … Continue reading “[Opinion] Deciphering Broker-Dealer Revenue”

Blog, News, Account & Audit

June 5, 2024

Checklist for Clauses 11 of Form 3CD in Tax Audit Under the Income Tax Act, 1961

The clause 11 of form … Continue reading “Checklist for Clauses 11 of Form 3CD in Tax Audit Under the Income Tax Act, 1961”

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June 3, 2024

Checklist for Clause 9 and 10 of Form 3CD in Tax Audit under the Income Tax Act, 1961

Clause 9(a) of Form 3CD … Continue reading “Checklist for Clause 9 and 10 of Form 3CD in Tax Audit under the Income Tax Act, 1961”

Blog, News, Account & Audit

June 1, 2024

Calculation of Lease Liability After Reduction of Agreed-upon Lease Space | Ind AS 116

The lessee can account for … Continue reading “Calculation of Lease Liability After Reduction of Agreed-upon Lease Space | Ind AS 116”

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May 31, 2024

Accounting Treatment of Concession Agreement in the Aeronautical Industry Under the AS Framework

A concession agreement is a … Continue reading “Accounting Treatment of Concession Agreement in the Aeronautical Industry Under the AS Framework”

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May 30, 2024

Accounting Treatment for Social Security Scheme Trust Fund Ind AS 19 | Defined Benefit Plan or Defined Benefit Obligation

Employee benefits include benefits provided … Continue reading “Accounting Treatment for Social Security Scheme Trust Fund Ind AS 19 | Defined Benefit Plan or Defined Benefit Obligation”

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May 29, 2024

Checklist for Clauses 5 to 8 of Form 3CD in Tax Audit under the Income Tax Act, 1961

Section 44AB of the Income … Continue reading “Checklist for Clauses 5 to 8 of Form 3CD in Tax Audit under the Income Tax Act, 1961”

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May 28, 2024

Accounting for Lease Term Modifications Under Ind AS 116 | Lessee’s Perspective

A lessee shall account for … Continue reading “Accounting for Lease Term Modifications Under Ind AS 116 | Lessee’s Perspective”

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May 27, 2024

Checklist for Clauses 1 to 4 of Form 3CD in Tax Audit under the Income Tax Act, 1961

Section 44AB of the Income … Continue reading “Checklist for Clauses 1 to 4 of Form 3CD in Tax Audit under the Income Tax Act, 1961”

Blog, News, Account & Audit

May 24, 2024

ICMAI Issues an Updated Version of CAS-2 (Revised 2024), Replacing CAS-2 (Revised 2015)

The Cost Accounting Standards Board … Continue reading “ICMAI Issues an Updated Version of CAS-2 (Revised 2024), Replacing CAS-2 (Revised 2015)”