Account & Audit

Blog, News, Account & Audit

June 15, 2026

[Opinion] Ind AS 101 Transition Provisions for Financial Instrument Reclassification

Editorial Team – [2026] 187 … Continue reading “[Opinion] Ind AS 101 Transition Provisions for Financial Instrument Reclassification”

Blog, News, Account & Audit

June 12, 2026

[Global Financial Insights] PCAOB QC 1000 Amendments | FASB Proposal | FRC Audit Innovation

Editorial Team – [2026] 187 … Continue reading “[Global Financial Insights] PCAOB QC 1000 Amendments | FASB Proposal | FRC Audit Innovation”

Blog, News, Account & Audit

June 11, 2026

Point in Time Revenue Recognition Under Ind AS 115 Explained

Introduction While Ind AS 115 … Continue reading “Point in Time Revenue Recognition Under Ind AS 115 Explained”

Blog, News, Account & Audit

June 10, 2026

Understanding Scope Exclusions Under Ind AS 102 Share-Based Payments

1. Introduction Ind AS 102 … Continue reading “Understanding Scope Exclusions Under Ind AS 102 Share-Based Payments”

Blog, News, Account & Audit

June 10, 2026

Does an Underperforming Acquisition Automatically Trigger Goodwill Impairment

1. Introduction Goodwill arising from … Continue reading “Does an Underperforming Acquisition Automatically Trigger Goodwill Impairment”

Blog, News, Account & Audit

June 9, 2026

[Opinion] Ind AS 101 Deemed Cost Framework – Oil & Gas Assets and Special Exemptions

CA Bhawna Grover & CA … Continue reading “[Opinion] Ind AS 101 Deemed Cost Framework – Oil & Gas Assets and Special Exemptions”

News, Blog, Account & Audit

June 6, 2026

[Opinion] SEBI Interim Order on Revenue Misreporting | Lessons for Auditors and CFOs

CA Bhawna Grover & CA … Continue reading “[Opinion] SEBI Interim Order on Revenue Misreporting | Lessons for Auditors and CFOs”

Blog, News, Account & Audit

June 6, 2026

[Global Financial Insights] IFRS Taxonomy Update | FRC Consultation | PCAOB Reforms

Editorial Team – [2026] 187 … Continue reading “[Global Financial Insights] IFRS Taxonomy Update | FRC Consultation | PCAOB Reforms”

Blog, News, Account & Audit

June 4, 2026

Over Time or Point in Time | Revenue Recognition Under Ind AS 115

1. Introduction Determining the timing … Continue reading “Over Time or Point in Time | Revenue Recognition Under Ind AS 115”

Blog, News, Account & Audit

June 3, 2026

[Opinion] Financial Statements Must Reflect Economic Reality

CA Bhawna Grover – [2026] … Continue reading “[Opinion] Financial Statements Must Reflect Economic Reality”