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September 29, 2025

[Opinion] Debenture Disclosure Requirements under AS, Ind AS & Schedule III

CA Bhawna Grover – [2025] … Continue reading “[Opinion] Debenture Disclosure Requirements under AS, Ind AS & Schedule III”

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September 26, 2025

[Global Financial Insights] FRC Launches Scalebox to Support Smaller Audit Firms

[2025] 178 taxmann.com 615 (Article) … Continue reading “[Global Financial Insights] FRC Launches Scalebox to Support Smaller Audit Firms”

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September 25, 2025

Accounting for Income Generated From CSR Projects

Facts of the case XYZ … Continue reading “Accounting for Income Generated From CSR Projects”

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September 23, 2025

65+ FAQs on ICAI Guidance Note for LLP Financial Statements

A. Meaning and Purpose of … Continue reading “65+ FAQs on ICAI Guidance Note for LLP Financial Statements”

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September 22, 2025

ICAI Permits Voluntary Adoption of Guidance Notes in FY 2024-25

1. Introduction The Institute of … Continue reading “ICAI Permits Voluntary Adoption of Guidance Notes in FY 2024-25”

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September 18, 2025

Accounting For Liquidated Damages And Bank Guarantees Under Ind AS

1. Question A wholly owned … Continue reading “Accounting For Liquidated Damages And Bank Guarantees Under Ind AS”

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September 17, 2025

Accounting Treatment of Abandonment Fund Under Ind AS Framework

1. Question A wholly owned … Continue reading “Accounting Treatment of Abandonment Fund Under Ind AS Framework”

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September 16, 2025

[Analysis] Ind AS 7 Cash Flow Reporting – Errors | Solutions | Best Practices

Ind AS 7 Cash Flow … Continue reading “[Analysis] Ind AS 7 Cash Flow Reporting – Errors | Solutions | Best Practices”

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September 16, 2025

Ind AS 102 Share-Based Payment Modifications – Upward and Downward Accounting Treatment

Accounting for upward and downward … Continue reading “Ind AS 102 Share-Based Payment Modifications – Upward and Downward Accounting Treatment”

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September 16, 2025

Ind AS on Revenue Recognition for Variable Construction Contracts

1. Question On 1st April … Continue reading “Ind AS on Revenue Recognition for Variable Construction Contracts”