Account & Audit

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October 21, 2026

[Opinion] Practical Challenges in New NCE Financial Statement Format for MSME Disclosures

CA Anjali Singhal & Rakshita … Continue reading “[Opinion] Practical Challenges in New NCE Financial Statement Format for MSME Disclosures”

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December 15, 2025

Auditor’s Observations on Common Non-Compliances in Electronically Maintained Books of Account

1. Introduction In the course … Continue reading “Auditor’s Observations on Common Non-Compliances in Electronically Maintained Books of Account”

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October 21, 2026

[Global Financial Insights] Key FASB | PCAOB | IFRS Updates

Editorial Team – [2025] 181 … Continue reading “[Global Financial Insights] Key FASB | PCAOB | IFRS Updates”

News, Blog, Account & Audit

December 10, 2025

Ind AS 115 | Principal vs Agent in High Sea Sale Transactions

1. Question India Tech Industries … Continue reading “Ind AS 115 | Principal vs Agent in High Sea Sale Transactions”

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December 9, 2025

ICAI Releases Exposure Draft of Ind AS 119 for Public Comments

Indian Accounting Standards (Ind AS) … Continue reading “ICAI Releases Exposure Draft of Ind AS 119 for Public Comments”

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December 8, 2025

Accounting for Non-Repayable Promoter Contributions Under Ind AS

1. Question Omega Manufacturers Limited … Continue reading “Accounting for Non-Repayable Promoter Contributions Under Ind AS”

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September 1, 2026

NFRA Launches Outreach Programme and Audit Firm Survey to Strengthen Audit Quality

The National Financial Reporting Authority … Continue reading “NFRA Launches Outreach Programme and Audit Firm Survey to Strengthen Audit Quality”

Blog, News, Account & Audit

October 21, 2026

[Global Financial Insights] Key FASB and IASB Updates on Hedge Accounting and Risk Reporting

[2025] 181 taxmann.com 128 (Article) … Continue reading “[Global Financial Insights] Key FASB and IASB Updates on Hedge Accounting and Risk Reporting”

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December 3, 2025

Ind AS 23 | Accounting Treatment for Interest on Project-Specific Loans and Adjustment of Investment Income

1. Facts Metro Link Infrastructure … Continue reading “Ind AS 23 | Accounting Treatment for Interest on Project-Specific Loans and Adjustment of Investment Income”

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October 21, 2026

Accounting Treatment of Dry Dock Costs After Useful Life Under Ind AS 16

1. Facts A Limited, a … Continue reading “Accounting Treatment of Dry Dock Costs After Useful Life Under Ind AS 16”