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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...
If you are a taxpayer or an investor, then there are various deadlines that you cannot afford to miss. These deadlines range from filing belated income tax...
Mauritius has positioned itself as one of the most promising international financial centres by...
The UAE has become a global centre for media, digital, and creative enterprises with the increa...
Oman has positioned itself as an important energy centre in the Middle East region, p...
Alternative Investment Funds (AIFs) have become a popular investment vehicle in India. An AIF i...
SEBI has recently approved the GARUDA Framework to accelerate the pace of the Alternative Inves...
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