Account & Audit

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July 30, 2024

ICAI Invites Public Comments on the Exposure Draft of SA for Less Complex Entities

The Auditing and Assurance Board … Continue reading “ICAI Invites Public Comments on the Exposure Draft of SA for Less Complex Entities”

Blog, News, Account & Audit

July 29, 2024

Recognition of Forex Fluctuation for Loan Received in Functional Currency From Overseas Agencies

A Limited (hereinafter referred to … Continue reading “Recognition of Forex Fluctuation for Loan Received in Functional Currency From Overseas Agencies”

Blog, News, Account & Audit

July 27, 2024

[Opinion] Detailed Discussion on Annual Improvements to IFRS Standards

Dr. T.P. Ghosh – [2024] … Continue reading “[Opinion] Detailed Discussion on Annual Improvements to IFRS Standards”

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January 14, 2025

[Global Financial Insights] The International Accounting Standard Board (IASB) Is Expected to Publish Three Exposure Drafts and More

Global Financial Insights is a … Continue reading “[Global Financial Insights] The International Accounting Standard Board (IASB) Is Expected to Publish Three Exposure Drafts and More”

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July 25, 2024

Recognition of Subsequent Repair Cost Incurred After Completion of Useful Life of PPE

A Limited herein referred to … Continue reading “Recognition of Subsequent Repair Cost Incurred After Completion of Useful Life of PPE”

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July 24, 2024

Tax Audit Checklist on Clause 18 of Form 3CD Under Income Tax Act, 1961

Clause 18 of Form 3CD … Continue reading “Tax Audit Checklist on Clause 18 of Form 3CD Under Income Tax Act, 1961”

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July 22, 2024

Accounting Treatment of Ineligible ITC Availed and Utilized | Ind AS Framework

As per section 17(5) of … Continue reading “Accounting Treatment of Ineligible ITC Availed and Utilized | Ind AS Framework”

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July 20, 2024

[Opinion] Developments in IFRS

Dr. T.P. Ghosh – [2024] … Continue reading “[Opinion] Developments in IFRS”

Blog, News, Account & Audit

January 16, 2025

[Global Financial Insights] IAASB Issues Guidance on Audit Reporting for Audit of Financial Statements of Less Complex Entities and More

Global Financial Insights is a … Continue reading “[Global Financial Insights] IAASB Issues Guidance on Audit Reporting for Audit of Financial Statements of Less Complex Entities and More”

Blog, News, Account & Audit

July 18, 2024

Accounting Treatment for Unutilized Ineligible ITC Availed in Prior Periods

According to Section 17(5) of … Continue reading “Accounting Treatment for Unutilized Ineligible ITC Availed in Prior Periods”