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July 18, 2024

Recent Financial Reporting Developments & Accounting for Compulsory Convertible Preference Shares (CCPS)

Compulsory Convertible Preference Shares (CCPS) … Continue reading “Recent Financial Reporting Developments & Accounting for Compulsory Convertible Preference Shares (CCPS)”

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June 11, 2024

Accounting for Factoring of Receivables in Bill Discounting Agreements as Per Ind AS 109

X Limited (hereinafter referred to … Continue reading “Accounting for Factoring of Receivables in Bill Discounting Agreements as Per Ind AS 109”

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June 10, 2024

ICAI Invites Member’s Opinions on Amendment Proposed by IASB on IFRS 9 and IFRS 7

Considering the challenges faced in … Continue reading “ICAI Invites Member’s Opinions on Amendment Proposed by IASB on IFRS 9 and IFRS 7”

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June 10, 2024

ICAI Seeks Opinion on Retaining/Revising the Existing Limit of 60 Tax Audit Assignment by June 9, 2024

The members of ICAI are … Continue reading “ICAI Seeks Opinion on Retaining/Revising the Existing Limit of 60 Tax Audit Assignment by June 9, 2024”

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June 10, 2024

[Global Financial Insights] IASB Proposes an Update to IFRS Accounting Taxonomy for IFRS 18

Global Financial Insights is a … Continue reading “[Global Financial Insights] IASB Proposes an Update to IFRS Accounting Taxonomy for IFRS 18”

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June 6, 2024

[Opinion] Deciphering Broker-Dealer Revenue

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

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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”

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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”