Account & Audit

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August 29, 2023

Property, Plant and Equipment under Companies (Auditor’s Report) Order [CARO]

Table of Contents Clause 3(i)(a)(A), … Continue reading “Property, Plant and Equipment under Companies (Auditor’s Report) Order [CARO]”

Blog, News, Account & Audit

June 1, 2022

Ind AS 17 & Ind AS 16: Accounting for amortization and disclosure of leasehold land

The question this time relates … Continue reading “Ind AS 17 & Ind AS 16: Accounting for amortization and disclosure of leasehold land”

Blog, Account & Audit

March 1, 2023

Guidance Note on Accounting for Derivative Contracts

Table of Contents: 1. Introduction … Continue reading “Guidance Note on Accounting for Derivative Contracts”

Blog, News, Account & Audit

June 21, 2022

Common Errors in Ind AS Financial Statements: FRRB Observations related to Certain specific P&L items

The ICAI’s Financial Reporting Review … Continue reading “Common Errors in Ind AS Financial Statements: FRRB Observations related to Certain specific P&L items”

Blog, News, Account & Audit

December 15, 2025

Common Errors in Ind AS Financial Statements: FRRB Observations related to Foreign Exchange, Derivatives and EPS

The ICAI’s Financial Reporting Review … Continue reading “Common Errors in Ind AS Financial Statements: FRRB Observations related to Foreign Exchange, Derivatives and EPS”

Blog, Account & Audit, Company Law

December 10, 2025

Revised Criteria for Small and Medium Sized Companies (SMCs) under Companies (Accounting Standard) Rules

Topics covered in this article … Continue reading “Revised Criteria for Small and Medium Sized Companies (SMCs) under Companies (Accounting Standard) Rules”

Blog, Account & Audit

April 22, 2022

Key Highlights on the New Companies (Indian Accounting Standard) Amendment Rules

The Ministry of Corporate Affairs … Continue reading “Key Highlights on the New Companies (Indian Accounting Standard) Amendment Rules”

Blog, Account & Audit

November 28, 2024

Measurement of Property | Plant | Equipment (PPE) under Indian Accounting Standard (Ind AS)

Property, Plant, and Equipment (PPE) … Continue reading “Measurement of Property | Plant | Equipment (PPE) under Indian Accounting Standard (Ind AS)”

Blog, Account & Audit

February 22, 2023

What are the Functions, Duties, and Powers of NFRA (National Financial Reporting Authority)

Table of Contents: Summary Functions … Continue reading “What are the Functions, Duties, and Powers of NFRA (National Financial Reporting Authority)”

Blog, Account & Audit

December 10, 2025

Interest –A practical guide on its accounting treatment

Contents Introduction Meaning and accounting … Continue reading “Interest –A practical guide on its accounting treatment”