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May 31 2022

IFRS Standards

International Financial Reporting Standard lists are the guiding rules set for maintaining records and financial affairs of a business entity. IRFS Standar...

May 20 2022

A Discourse on Virtual CFOs Scope of Work

The businesses nowadays want to float lean because of their limited resources. Efforts are being made by the management to cut down the permanent staff and...

May 05 2022

A Guide on Customer Due Diligence under PMLA

A Master Circular was released by the Reserve Bank of India (RBI) “Know Your Customer (KYC) Directions, 2016”.  The title of the Master Direction...

Apr 19 2022

A summary of IAS 21 on Changes in Foreign Exchange Rate...

Foreign currency transactions, foreign activities, and translation to presentation currency are all covered by IAS 21. Foreign currency transactions and op...

Apr 19 2022

A Guide to the Interpretation of IFRS 10

The component of IAS 27 on Consolidated and Separate Financial Statements that deals with accounting for subsidiaries on consolidation is replaced by IFRS...

Apr 08 2022

An overview of IAS 26 on Retirement Benefit Plans

IAS 26 establishes the measurement and disclosure criteria for reporting retirement benefit schemes. All plans must provide a statement of changes in net a...

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Apr 06 2022

A brief overview of IFRS 9 on Financial Instruments...

IFRS 9 is effective for the fiscal years beginning on or after January 1st, 2018, while early adoption is also permitted. The International Accounting Stan...

Apr 06 2022

A summary of IAS 24 on Related Party Disclosures

A parent entity is required by International Accounting Standard 24 to disclose its transactions with associates, joint ventures, or subsidiaries, commonly...

Apr 06 2022

Difference between Indian Accounting Standards and Inte...

Ind AS refer to Indian Accounting Standards which are converged standards for International Financial Reporting Standards. The existence of Indian Accounti...

Apr 05 2022

All you need to know about IAS 23 on Borrowing Costs...

IAS 23 addresses whether interest or financing charges of borrowing money should be expensed or capitalized. The standard specifies whether borrowing expen...

Mar 21 2022

Identification of Operating Segments under IFRS 8

IFRS 8 deals with the identification of operating segments of an organization. The underlying concept of IFRS 8 is that an organization should disclose inf...

Mar 21 2022

GAAR accounting and its Scope to combat tax evasion...

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...

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