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IFRS Exposure draft: Sales proceeds during testing of fixed asset to be recognised as other income
21 June 2017
Latest in IFRS: IFRIC 23 – Uncertainty Over Income Tax Treatments
21 June 2017
Ind AS Transition Impact: GAIL (India) Ltd.
20 June 2017
Ind AS 110: In case of mergers of subsidiaries, book values is to be taken as per standalone books
15 June 2017
Mandatory Dividend Distribution Policy: Disclosures - Case Studies
Ind AS 110: Dividend distribution tax paid by subsidiary is charged to consolidated profit or loss
Ind AS Transition: Govt. grant in the nature of promoters’ contribution to be transferred to Other Equity
Ind AS 109: Interest income from investment in debt to be treated as per investment classification
Ind AS 12: Create deferred tax on forex differences capitalised in PPE
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Internal Control Over Financial Reporting Deficiencies – Case Studies
Vinayak Pai V.
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IND-AS 101 Exposure Draft:Carve Out Flip Flop
Vinayak Pai V.
CA
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Vinayak Pai V.
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Vinayak Pai V.
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IND-AS Alert: Impact of upcoming changes to IFRS 8 and IAS 34
Vinayak Pai V.
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AS 10 Amendments for Fiscal 2017 - Bearer Plants: Implementation and Audit Alert
Vinayak Pai V.
CA
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Vinayak Pai V.
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Ind-As Impact: Telecom Space – Case Studies
Vinayak Pai V.
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Integrated Reporting- Regulatory Introduction from 2017–18
Vinayak Pai V.
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Ind AS Transition: Treat existing revaluation reserve as per Ind AS if accounting policy is changed
Enhancing value of stock-in-trade by crediting revaluation reserve isn’t sham transaction to avoid tax
Ind AS 103: Attribution of past losses to non-controlling interest depends upon date of applying Ind AS
IFRS 17 – The Latest Addition To The IFRS Literature
IFRS: New Standard IFRS 17 issued for Insurance Contracts
Ind AS Transition: Impairment of previous years can be reversed only as per Ind AS 36
Ind AS 101: Deemed cost exemption available when an item meets definition of asset
Ind AS: Opening Ind AS Balance Sheet shall be prepared as at start of transition date
Ind AS: Disclosure of possible impact of Ind AS 115 is not required
Practice Tool – “Specified Bank Notes”: Disclosures And Audits
Ind AS 37: Create Provision for unspent CSR expenditure for undertaken CSR activities
Ind AS 38: Revenue based amortization can be done in respect of constructed toll roads
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Ind AS 101 exposure draft: Changes in deemed cost can be made due to applying other Ind AS
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