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December 3, 2025

Ind AS 23 | Accounting Treatment for Interest on Project-Specific Loans and Adjustment of Investment Income

1. Facts Metro Link Infrastructure … Continue reading “Ind AS 23 | Accounting Treatment for Interest on Project-Specific Loans and Adjustment of Investment Income”

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December 2, 2025

Accounting Treatment of Dry Dock Costs After Useful Life Under Ind AS 16

1. Facts A Limited, a … Continue reading “Accounting Treatment of Dry Dock Costs After Useful Life Under Ind AS 16”

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November 28, 2025

[Global Financial Insights] IAASB Releases New Illustrative Reports to Support ISSA 5000 Implementation and More

Editorial Team – [2025] 180 … Continue reading “[Global Financial Insights] IAASB Releases New Illustrative Reports to Support ISSA 5000 Implementation and More”

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November 27, 2025

Ind AS 2 – Inventory Valuation Treatment of Warranty | Rectification | Royalty Costs

1. Question Omega Limited, hereinafter … Continue reading “Ind AS 2 – Inventory Valuation Treatment of Warranty | Rectification | Royalty Costs”

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November 24, 2025

Ind AS 12 – Deferred Tax on Parent Loan and Deemed Investment

1. Question Apex Industries Limited … Continue reading “Ind AS 12 – Deferred Tax on Parent Loan and Deemed Investment”

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November 21, 2025

[Global Financial Insights] IASB Amends IAS 21 | IFRS Updates SME Modules and More

Editorial Team – [2025] 180 … Continue reading “[Global Financial Insights] IASB Amends IAS 21 | IFRS Updates SME Modules and More”

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November 20, 2025

Ind AS 20 | Accounting Treatment of Incentives Received Through the Structured Package of Assistance

1. Question A Company entered … Continue reading “Ind AS 20 | Accounting Treatment of Incentives Received Through the Structured Package of Assistance”

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November 19, 2025

Accounting Treatment of Relocation and Rental Costs During Factory Reconstruction

1. Question Gamma Manufacturing Limited, … Continue reading “Accounting Treatment of Relocation and Rental Costs During Factory Reconstruction”

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November 18, 2025

Classification of Subsidiary Property Leased to Parent Under Ind AS 40

1. Question AlphaLimited, hereinafter referred … Continue reading “Classification of Subsidiary Property Leased to Parent Under Ind AS 40”

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November 17, 2025

[Opinion] Accounting for an Investment in an AOP under Ind AS 111, 28 and 110

Anand Agrawal – [2025] 180 … Continue reading “[Opinion] Accounting for an Investment in an AOP under Ind AS 111, 28 and 110”