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Ind AS 101: PPE Exemption can be availed irrespective of its presentation manner under previous GAAP
21 July 2017
Ind AS: Exposure Draft of revised lease standard Ind AS 116 issued
20 July 2017
Disclosures of demonetized currencies in the financial statements
19 July 2017
Surplus on Amalgamation of Subsidiary with Holding Co. resulting into no business not taxable as BP
18 July 2017
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Ind AS 12: Create deferred tax asset on goodwill in case it is eliminated while consolidating financials
Share Based Compensation Under IND-AS: Case Studies
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Ind AS 109: Include processing fees for undisbursed loan as well while calculating effective interest rate
ITAT allowed exp. on accrual basis as NBFC followed amortization method in books in line with RBI guidelines
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Latest In IFRS: IFRIC 23 – Uncertainty Over Income Tax Treatments
Vinayak Pai V.
CA, CMA
Mandatory Dividend Distribution Policy: Disclosures - Case Studies
Vinayak Pai V.
CA, CMA
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Vinayak Pai V.
CA, CMA
IFRS 17 – The Latest Addition To The IFRS Literature
Vinayak Pai V.
CA, CMA
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Vinayak Pai V.
CA
Internal Control Over Financial Reporting Deficiencies – Case Studies
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IND-AS 101 Exposure Draft:Carve Out Flip Flop
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CA
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Ind AS 23: Forex diff. debited to FCMITDA for EPS calculation is to be ignored
Scheme of amalgamation was to be rejected when accounting treatment of investment wasn't in consonance with AS: NCLT
Opening stock to be valued by applying same method which AO applied to value closing stock of that year: HC
CA New Course: It includes both IFRS and Ind AS
MAT treatment under IND-AS – Is taxing of Capital Adjustment unintended
CA Course: New course from July 1; Global standards likely to be introduced
Ind AS implementation in insurance sector deferred to April 1, 2020
Audit: Exposure Draft on Joint Audits (SA 299) issued
Ind AS Transition Impact: Reliance Infrastructure Ltd.
Compounding of offence wouldn't be allowed for disclosing false particulars of issued share capital: NCLT
IFRS Exposure draft: Sales proceeds during testing of fixed asset to be recognised as other income
Ind AS Transition Impact: GAIL (India) Ltd.
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Enhancing value of stock-in-trade by crediting revaluation reserve isn’t sham transaction to avoid tax
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