Promotional Giveaways to Distributors | Revenue or Expense under Ind AS
1. Introduction Entities operating in the consumer goods sector commonly…
February 8, 2026
Account & Audit
[Global Financial Insights] IASB Update – January 2026 | Key Highlights and More
Editorial Team – [2026] 183 taxmann.com 148 (Article) Global Financial…
February 6, 2026
ICAI Seeks Comments on Exposure Draft for Audits of Less Complex Entities
1. Introduction The Auditing and Assurance Standards Board (AASB) of…
February 5, 2026
Revenue Recognition in Real Estate under Ind AS 115 | Case Analysis
1. Introduction Revenue recognition for construction contracts requires careful judgment…
February 4, 2026
Usage-Based Royalty Revenue Under Ind AS 115 Amid Collectability Issues
1. Facts Enova-tech Limited, hereinafter referred to as "the company",…
February 3, 2026
[Opinion] Transitioning from IGAAP to Ind AS | The Definitive Guide to Ind AS Transition
Himesh Dilip Gajjar – [2026] 182 taxmann.com 856 (Article) 1.…
February 1, 2026
NFRA Releases First Newsletter on Audit Oversight
The National Financial Reporting Authority (NFRA) has published its first-ever…
January 31, 2026
[Global Financial Insights] FRC Pension Rule Guidance and ASIC Action
Global Financial Insights is a weekly feature for the Accounts…
January 30, 2026
Revenue Recognition Under Production Sharing Contracts
Facts: Insta Oil & Gas Limited, hereinafter referred to as…
January 29, 2026
Ind AS 115 Treatment Of APA Based Transfer Pricing Adjustments
Facts Apex Limited,hereinafter referred to as "the company" is an…
January 28, 2026