Ruchi Gandhi

Never Stop Learning

Ruchi Gandhi

About Ruchi Gandhi

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.


Finance & Accounting

Accounting for Business Combinations under IFRS 3

A business combination is the consolidation of two or more independent entities or enterprises into a single reporting entity. Almost all business combinat...

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Finance & Accounting Income Tax

A detailed guide on IAS 12 on Income Taxes

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...

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Finance & Accounting

All you need to know about IAS 16

IAS 16 specifies the accounting treatment in relation to property, plant, and equipment (PPE), making it one of the essential and widely used standards. Th...

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Finance & Accounting

What does IAS 10 say about Events after the Reporting P...

There may be a period of time between the balance sheet date (or the reporting date) and the day the financial statements are approved. Some events will oc...

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Transfer Pricing in India

Some Important Transfer Pricing Case Laws in Internatio...

Today, all international transactions between associated enterprises are influenced by the transfer pricing regime in India and regulations under the Incom...

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Finance & Accounting

A detailed guide on IAS 8: Accounting policies and chan...

The goal of this Accounting Standard, i.e., IAS 8 is to regulate the criteria for choosing and revising accounting policies, as well as the accounting trea...

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Financial Reporting

Considerations in IFRS 2: Share-based payment transacti...

The International Financial Reporting Standard (IFRS 2) requires a company to record share-based payment transactions in its financial statements, which in...

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Finance & Accounting

A summary of IAS 7: Statement of cash flows

The purpose of this Standard is to necessitate the presentation of information regarding a corporation's historical changes in cash and cash equivalents th...

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