Account & Audit

Concessional Employee Loans Ind AS

Accounting for Concessional Employee Loans Under Ind AS

1. Introduction This case study explores the accounting complexities involved…

Audit Reforms

[Global Financial Insights] FRC | IAASB | IESBA Drive Audit Reforms

Editorial Team – [2025] 176 taxmann.com 781 (Article) Global Financial…

Compensated absences Ind AS 19

Provision for Compensated Absences Under Ind AS 19

1. Question Innovate Solutions Limited (hereinafter referred to as "the…

Ind AS 115 Contract Cost Capitalisation

Ind AS 115 – Capitalising vs. Expensing Contract Costs

1. Question Pinnacle Infrastructure Limited (hereinafter referred to as "the…

Cost Accounting Standards

Cost Accounting Standards (CAS) – CAS-1 to CAS-24

Cost Accounting Standards (CAS) are a set of standardised principles…

Downward Decommissioning Liability

Accounting for Downward Decommissioning Liability Under Ind AS 16

1. Accounting for Property, Plant, and Equipment (PPE) – Key…

ICAI CSR Accounting Guide

ICAI Issues Revised July 2025 CSR Accounting Guide

The Institute of Chartered Accountants of India (ICAI), through its…

Ind AS 115 revenue recognition

Revenue Recognition for Dual Contracts Under Ind AS 115

1. Question Connective Devices Limited(hereinafter referred to as "CDL"), a…

Ind AS 115 Revenue Recognition

[Analysis] Ind AS 115 – Revenue Recognition Challenges and Solutions

Revenue recognition under Ind AS 115 refers to the process…

[Global Financial Insights] ISSB Issues Guidance on Industry-Based Sustainability Disclosures

Editorial Team – [2025] 176 Taxmann.com 555 (Article) Global Financial…