Account & Audit

Blog, News, Account & Audit

May 22, 2026

[Global Financial Insights] FASB Environmental Credits and ISSB Updates

Editorial Team – [2026] 186 … Continue reading “[Global Financial Insights] FASB Environmental Credits and ISSB Updates”

Blog, News, Account & Audit

May 21, 2026

Ownership Changes and Reverse Factoring Under Ind AS 7 | Cash Flow Implications

1. Introduction In the earlier … Continue reading “Ownership Changes and Reverse Factoring Under Ind AS 7 | Cash Flow Implications”

Blog, News, Account & Audit

May 20, 2026

Cash Flow Classification Challenges Under Ind AS 7

1. Introduction The Statement of … Continue reading “Cash Flow Classification Challenges Under Ind AS 7”

Blog, News, Account & Audit

May 20, 2026

Year-End Dispatches | Return Rights | Revenue Overstatement Under Ind AS 115

1. Facts XYZ Limited, a … Continue reading “Year-End Dispatches | Return Rights | Revenue Overstatement Under Ind AS 115”

News, Blog, Account & Audit

May 19, 2026

Mandatory Exceptions Under Ind AS 101 for First-Time Adoption – Part I

CA Bhawna Grover & CA Prajwal … Continue reading “Mandatory Exceptions Under Ind AS 101 for First-Time Adoption – Part I”

Blog, News, Account & Audit

May 17, 2026

Repurchase Rights Under Ind AS 115 | When a Sale Is Not Revenue

1. Introduction Repurchase arrangements are … Continue reading “Repurchase Rights Under Ind AS 115 | When a Sale Is Not Revenue”

Blog, News, Account & Audit

May 17, 2026

[Global Financial Insights] IASB Proposes IFRS for SMEs Amendments on Consolidation Exemption

Editorial Team – [2026] 186 … Continue reading “[Global Financial Insights] IASB Proposes IFRS for SMEs Amendments on Consolidation Exemption”

Blog, News, Account & Audit

May 15, 2026

MAT Computation for Ind AS Companies – OCI | Transition Adjustments | Book Profit

Editorial Team – [2026] 186 … Continue reading “MAT Computation for Ind AS Companies – OCI | Transition Adjustments | Book Profit”

Blog, Account & Audit

May 14, 2026

Revenue Recognition in Real Estate Development

Revenue recognition in real estate … Continue reading “Revenue Recognition in Real Estate Development”

News, Blog, Account & Audit

May 13, 2026

Embedded Lease vs Service Contract Under Ind AS 116

1. Introduction One of the … Continue reading “Embedded Lease vs Service Contract Under Ind AS 116”