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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...

Mar 15 2022

An overview of Contingent Liabilities and Commitments...

The books of accounts do not recognise contingent liabilities. However, in Ind AS-37 Provisions, Contingent Liabilities and Contingent Assets, it is necess...

Mar 14 2022

Significant disclosure under IFRS 7 for Financial Instr...

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...

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Mar 03 2022

IAS 20 on Government Grants and Assistance

IAS 20 deals with the accounting of government grants and other types of government assistance. This Standard applies to financial statements for fiscal ye...

Mar 03 2022

Implementation of IFRS 6 for Exploration of Mineral Res...

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...

Mar 02 2022

Important Financial Deadlines you can’t afford to mis...

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...

Mar 02 2022

The treatment of Non-Current Assets that are Held for S...

Non-current assets held for sale are subject to IFRS 5. Such assets occur when companies decide to stop specific operations or sell assets that were not pr...

Mar 01 2022

Engage VCFO to grow your business

Virtual CFOs have aided businesses to function to best of their abilities. Through their support, businesses have been able to deal with lingering financia...

Mar 01 2022

Significance of Due Diligence under GST

Before a person enters into a contract or a transaction with another party, conducting due diligence becomes essential. The information collected through t...

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