Account & Audit

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May 12, 2026

Prior Period Errors vs Change in Estimates Under Ind AS 8

1. Introduction The distinction between … Continue reading “Prior Period Errors vs Change in Estimates Under Ind AS 8”

Blog, Account & Audit

October 21, 2026

Property, Plant and Equipment (PPE) & Depreciation Under Ind AS

Property, Plant and Equipment (PPE) … Continue reading “Property, Plant and Equipment (PPE) & Depreciation Under Ind AS”

Blog, News, Account & Audit

May 11, 2026

Practical Insights on Ind AS and SAs | Exceptions & Exemptions Available Under Ind AS 101

Editorial Team – [2026] 186 … Continue reading “Practical Insights on Ind AS and SAs | Exceptions & Exemptions Available Under Ind AS 101”

Blog, News, Account & Audit

May 8, 2026

[Global Financial Insights] IFRS Foundation Revises Due Process Handbook and More

Global Financial Insights is a … Continue reading “[Global Financial Insights] IFRS Foundation Revises Due Process Handbook and More”

Blog, Account & Audit

May 7, 2026

Audit File Quality Under SA 230 – Checklist Compliance

Audit file quality under SA … Continue reading “Audit File Quality Under SA 230 – Checklist Compliance”

Blog, News, Account & Audit

May 7, 2026

Inventory Price Decline After Year-End | Ind AS 2 Analysis

1. Facts A company engaged … Continue reading “Inventory Price Decline After Year-End | Ind AS 2 Analysis”

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May 6, 2026

Management Bias in Accounting Estimates Under SA 540

1. Facts A company engaged … Continue reading “Management Bias in Accounting Estimates Under SA 540”

Blog, News, Account & Audit

May 5, 2026

Going Concern Assessment Under Financial Stress

1. Facts A listed company … Continue reading “Going Concern Assessment Under Financial Stress”

News, Blog, Account & Audit

May 4, 2026

Practical Insights on Ind AS and SAs | Transition from Indian GAAP to Ind AS 

Editorial Team – [2026] 186 … Continue reading “Practical Insights on Ind AS and SAs | Transition from Indian GAAP to Ind AS “

Blog, News, Account & Audit

May 4, 2026

Revenue Recognition for IP Licences Under Ind AS 115

1. Facts Silver-Frame Studios Limited, … Continue reading “Revenue Recognition for IP Licences Under Ind AS 115”