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A CA together with MBA (Fin) and M Com, she relishes taking interest in insightful writing in the domain of taxation and finance. She has gained experience as a full-time author and has also served an accounting role in industry.
The provisions for General Anti-Avoidance Rules ('GAAR') were added to the Income Tax Act of 1961 ('Act') on April 1, 2017, by way of introduction of Chapt...
IFRS 7 is one of three IFRSs that apply to financial instruments: IAS 32, IAS 39, and IFRS 7. IAS 39 is being revised in stages; a portion of the...
IAS 20 deals with the accounting of government grants and other types of government assistance. This Standard applies to financial statements for fiscal ye...
IFRS 6 is devoted to assets derived from the exploration and utilization of natural mineral resources. It should be noted that IAS 16 on property, pla...
Non-current assets held for sale are subject to IFRS 5. Such assets occur when companies decide to stop specific operations or sell assets that were not pr...
Employee benefit expenses and liabilities must be presented in your accounting records in a consistent and fair manner. Accounting, presentation, and discl...
A business combination is the consolidation of two or more independent entities or enterprises into a single reporting entity. Almost all business combinat...
Because its concept and application are difficult to understand, deferred income tax is one of the top ten causes of accountants' challenges. When it comes...
The Securities and Exchange Board of India (SEBI) issued a circular on May 2, 2025, simplifying...
Experiencing the loss of a loved one is one of the deepest emotional hardships a person can fac...
On January 16, 2025, the Reserve Bank of India (RBI) released the list of Non-Banking Financial...
Over the decades, the Oil and Natural Gas Corporation (ONGC) has been a key pillar in the portf...
The Reserve Bank of India, on April 11, 2025, posted a Press Release No. 2025-2026/96 on their...
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