News, Blog, Account & Audit January 16, 2024 Accounting Treatment of Interest Earned on Mobilisation Advance Provided to Vendors Following the provisions of para … Continue reading “Accounting Treatment of Interest Earned on Mobilisation Advance Provided to Vendors”
Blog, News, Account & Audit January 15, 2024 NFRA Releases Its 2022-23 Annual Report, Highlighting Key Achievements & Interactions With Stakeholders National Financial Reporting Authority (NFRA) … Continue reading “NFRA Releases Its 2022-23 Annual Report, Highlighting Key Achievements & Interactions With Stakeholders”
Blog, News, Account & Audit January 12, 2024 [Opinion] Can NFRA Hold Auditor of a Listed Company Guilty Under Clause 2 of Part III of First Schedule of CA Act? CA Srinivasan Anand G. – … Continue reading “[Opinion] Can NFRA Hold Auditor of a Listed Company Guilty Under Clause 2 of Part III of First Schedule of CA Act?”
Blog, News, Account & Audit January 12, 2024 NFRA Debars & Fines CA for Not Evaluating Going-Concern Despite Indications Exist and for Inappropriate Audit Reporting A Chartered Accountant being the … Continue reading “NFRA Debars & Fines CA for Not Evaluating Going-Concern Despite Indications Exist and for Inappropriate Audit Reporting”
News, Blog, Account & Audit January 10, 2024 Deciding Functional Currency in Case of Mixed Primary Indicators Para 9 of Ind AS … Continue reading “Deciding Functional Currency in Case of Mixed Primary Indicators”
Blog, News, Account & Audit January 8, 2024 [Opinion] Need of Discounting Security Deposits & Retention Money As Per Ind AS 109, Concept Where & Reasons for Exemption CA Bharat Sonkhiya, CA Vikash … Continue reading “[Opinion] Need of Discounting Security Deposits & Retention Money As Per Ind AS 109, Concept Where & Reasons for Exemption”
Blog, News, Account & Audit January 6, 2024 NFRA Penalizes CA for Failure to Exercise Due Diligence in Certifying Form 10 DA In its Order No.0001/2024, dated … Continue reading “NFRA Penalizes CA for Failure to Exercise Due Diligence in Certifying Form 10 DA”
Blog, News, Account & Audit January 6, 2024 Revenue Recognition As Per Ind AS 115 and Situation for Deferment of the Revenue CA Bharat Sonkhiya, CA Vikash … Continue reading “Revenue Recognition As Per Ind AS 115 and Situation for Deferment of the Revenue”
Blog, News, Account & Audit January 5, 2024 Accounting Treatment of Incidental Income Derived From Interest-free Funds Para 21 of Ind AS … Continue reading “Accounting Treatment of Incidental Income Derived From Interest-free Funds”
Blog, News, Account & Audit January 4, 2024 [Opinion] How to Calculate Goodwill/Capital Reserve in Case of Cross-holding As Per AS-21 CA Bharat Sonkhiya, CA Vikash … Continue reading “[Opinion] How to Calculate Goodwill/Capital Reserve in Case of Cross-holding As Per AS-21”