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The component of IAS 27 on Consolidated and Separate Financial Statements that deals with accounting for subsidiaries on consolidation is replaced by IFRS...
Every country has its own set of accounting laws and regulations. However, due to globalisation in the previous few decades, as businesses began to go glob...
IAS 26 establishes the measurement and disclosure criteria for reporting retirement benefit schemes. All plans must provide a statement of changes in net a...
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...
A parent entity is required by International Accounting Standard 24 to disclose its transactions with associates, joint ventures, or subsidiaries, commonly...
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...
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Alternative Investment Funds (AIFs) are rapidly gaining popularity in India. From high-net...
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Gift City (Gujarat International Finance Tec-City) is a perfect hub for the set-up of NBFCs in...
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