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August 22, 2023

Asset Developed Under ‘Service Concession Agreement’ is Classified as Intangible As Per Ind AS 115

A Ltd. herein referred to … Continue reading “Asset Developed Under ‘Service Concession Agreement’ is Classified as Intangible As Per Ind AS 115”

Blog, News, Account & Audit

August 21, 2023

A Combined Disclosure Checklist for AS 23, Associate Accounting & AS 27, Accounting for Joint Venture

AS 23, Accounting for Investments … Continue reading “A Combined Disclosure Checklist for AS 23, Associate Accounting & AS 27, Accounting for Joint Venture”

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August 19, 2023

A Study of Provisions of the MSMED Act & Related Disclosure Under Schedule III of Companies Act

Micro, Small, and Medium Enterprise … Continue reading “A Study of Provisions of the MSMED Act & Related Disclosure Under Schedule III of Companies Act”

News, Blog, Account & Audit

August 18, 2023

Key Takeaways from Public Company Accounting Oversight Board (PCAOB) Order

The role of the Public … Continue reading “Key Takeaways from Public Company Accounting Oversight Board (PCAOB) Order”

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August 17, 2023

Substitution Right of Lessor May Cause the Leased Assets to Fall Outside the Scope of Ind AS 116, Leases

A Ltd. herein referred to … Continue reading “Substitution Right of Lessor May Cause the Leased Assets to Fall Outside the Scope of Ind AS 116, Leases”

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August 14, 2023

Should the Classification of Deferred Tax Liability of Rate Regulated Entity is Done as per Ind AS 12?

Should the classification of Deferred … Continue reading “Should the Classification of Deferred Tax Liability of Rate Regulated Entity is Done as per Ind AS 12?”

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August 10, 2023

Accounting Treatment of the Transactions Related to Billing, Collection & Disbursement in the Capacity of CTU

A company invoices the customers … Continue reading “Accounting Treatment of the Transactions Related to Billing, Collection & Disbursement in the Capacity of CTU”

Blog, Account & Audit

August 8, 2023

Introduction to Exemptions/Relaxations in Accounting Standards for SMCs

Table of Contents Cash Flow … Continue reading “Introduction to Exemptions/Relaxations in Accounting Standards for SMCs”

Blog, News, Account & Audit

August 5, 2023

Persistent Non-cooperation During NFRA Investigation Results in 10-Year Debarment of CA

Under Section 132(4)(b) of the … Continue reading “Persistent Non-cooperation During NFRA Investigation Results in 10-Year Debarment of CA”

Blog, News, Account & Audit

August 4, 2023

Tax Audit | Detailed Analysis of Clause 9 and 10

Tax audit under section 44AB … Continue reading “Tax Audit | Detailed Analysis of Clause 9 and 10”