Account & Audit

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March 18, 2023

What are the various Financial Instruments? | Ind AS 32, Ind AS 109 and Ind AS 107

Table of Contents 1. Introduction … Continue reading “What are the various Financial Instruments? | Ind AS 32, Ind AS 109 and Ind AS 107”

Blog, News, Account & Audit

February 11, 2026

Presentation of Trade Receivables in the Financial Statements prepared in accordance with Ind AS

Ind AS Schedule III sets … Continue reading “Presentation of Trade Receivables in the Financial Statements prepared in accordance with Ind AS”

Blog, News, Account & Audit

June 27, 2022

Errors in disclosure in “other notes forming part of Financial Statements – Financial Risk Management

National Financial Reporting Authority (NFRA) … Continue reading “Errors in disclosure in “other notes forming part of Financial Statements – Financial Risk Management”

Blog, News, Account & Audit

February 12, 2026

Presentation of Equity in the preparation of the Financial Statement

Ind AS Schedule III , … Continue reading “Presentation of Equity in the preparation of the Financial Statement”

Blog, Account & Audit

July 12, 2022

Guide to AS 4: Contingencies and Events Occurring after the Balance Sheet Date

Table of Contents: 1. Introduction … Continue reading “Guide to AS 4: Contingencies and Events Occurring after the Balance Sheet Date”

Blog, News, Account & Audit

February 25, 2026

Obligation of auditor when his opinion is based on related party auditor’s report and legal opinion

As per the provisions of … Continue reading “Obligation of auditor when his opinion is based on related party auditor’s report and legal opinion”

Blog, News, Account & Audit

February 12, 2026

Obligation of auditor while conducting audit of loan given to related party at zero percent interest rate

As per section 186(7) of … Continue reading “Obligation of auditor while conducting audit of loan given to related party at zero percent interest rate”

Blog, News, Account & Audit

February 17, 2026

Accounting treatment and auditor’s obligation with respect to financial guarantees

The company has given a … Continue reading “Accounting treatment and auditor’s obligation with respect to financial guarantees”

Blog, Tax Audit Week, Account & Audit

September 22, 2023

Tax Audit | Detailed Analysis of Clause 42 and Clause 43 | As per the Guidance Note issued by the ICAI

Income-tax law requires the assessee … Continue reading “Tax Audit | Detailed Analysis of Clause 42 and Clause 43 | As per the Guidance Note issued by the ICAI”

Blog, Tax Audit Week, Account & Audit

September 9, 2024

[FAQs] Disclosures and Reporting in Form 3CD under Tax Audit

Disclosures and Reporting in Form … Continue reading “[FAQs] Disclosures and Reporting in Form 3CD under Tax Audit”