Account & Audit

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May 8, 2025

Clause 13 of Form 3CD – Reporting Method of Accounting & ICDS

Clause 13 of Form 3CD … Continue reading “Clause 13 of Form 3CD – Reporting Method of Accounting & ICDS”

Blog, News, Account & Audit

May 8, 2025

[Opinion] Ind AS Audit for Aerospace and Defence Sector

Parveen Kumar & Abhishek Babbar … Continue reading “[Opinion] Ind AS Audit for Aerospace and Defence Sector”

Blog, News, Account & Audit

September 1, 2026

Accounting Treatment for Corporate Artworks under Ind AS

1. Introduction – The Strategic … Continue reading “Accounting Treatment for Corporate Artworks under Ind AS”

Blog, Account & Audit

May 5, 2025

Revenue Recognition in Real Estate – IFRIC 15 and IFRS 15

Revenue Recognition in Real Estate … Continue reading “Revenue Recognition in Real Estate – IFRIC 15 and IFRS 15”

News, Blog, Account & Audit

September 1, 2026

Ind AS 115 Upfront Fee – Material Right & Revenue Recognition

A one-time joining fee may … Continue reading “Ind AS 115 Upfront Fee – Material Right & Revenue Recognition”

Blog, News, Account & Audit

September 1, 2026

Accounting Treatment of Redesign Costs Under Ind AS—Expense or Capitalise?

When businesses invest in redesigning … Continue reading “Accounting Treatment of Redesign Costs Under Ind AS—Expense or Capitalise?”

Blog, News, Account & Audit

May 2, 2025

ISSB Proposes Climate Disclosure Relief—Global Reporting Updates

Global Financial Insights is a … Continue reading “ISSB Proposes Climate Disclosure Relief—Global Reporting Updates”

News, Blog, Account & Audit

May 1, 2025

Ind AS 2 Work-in-Progress NRV and Ind AS 23 Borrowing Costs

As per Ind AS 2, … Continue reading “Ind AS 2 Work-in-Progress NRV and Ind AS 23 Borrowing Costs”

Blog, News, Account & Audit

April 30, 2025

Broker Commission Rebate to Reduce PPE Cost—Not Recorded as Income | Ind AS

Under accounting rules for property, … Continue reading “Broker Commission Rebate to Reduce PPE Cost—Not Recorded as Income | Ind AS”

Blog, News, Account & Audit

April 29, 2025

[Opinion] Accounting for Investment in CCDs/OCDs of Subsidiaries | Associates | JVs Under Ind AS

Anand Agrawal – [2025] 173 taxmann.com … Continue reading “[Opinion] Accounting for Investment in CCDs/OCDs of Subsidiaries | Associates | JVs Under Ind AS”