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Ind AS refer to Indian Accounting Standards which are converged standards for International Financial Reporting Standards. The existence of Indian Accounti...
IAS 23 addresses whether interest or financing charges of borrowing money should be expensed or capitalized. The standard specifies whether borrowing expen...
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...
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...
The books of accounts do not recognise contingent liabilities. However, in Ind AS-37 Provisions, Contingent Liabilities and Contingent Assets, it is necess...
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-Banking Financial Companies (NBFCs) in India are now a major driving force of the country's...
The Reserve Bank of India (RBI) has taken a historic step in India's financial sector. The bank...
The financial sector is changing in the current digital era. Banking is no longer limited to ju...
The Indian financial market is diversifying and fast-changing. Making the right decision for in...
If you are an Indian seeking to live in the beautiful country of Sweden, 2025 is the right time...
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