Search Results for: Disclosure
Goodwill Impairment Testing Disclosures under Ind AS: Transition from IGAAP to Ind-AS has resulted in change in treatment of goodwill. IGAAP prescribe amortization if it arises on amalgamation and …
IndAS 23 Borrowing Costs: Definition, Scope, Treatment, Disclosure: It is quite common where an entity borrow funds for meeting its various business needs like acquisition of building, day to …
Schedule II – Complete Details and Notes with Examples. Hi Friends Here we are providing Complete Notes for Schedule II with Examples. Schedule II is very important for CA …
By VRP Last updated Dec 31, 2024 Accounting standard 28 Impairment of Assets: The objective of AS 28 is to prescribe the procedures that an enterprise applies to ensure …
IndAS 2 – The objective of this Standard is to prescribe the accounting treatment for inventories. This Standard provides the guidance for determining the cost of inventories and for …
Ind AS 115: The objective of Ind AS 115 is to establish the principles that an entity shall apply to report useful information to users of financial statements about …
By VRP Last updated Dec 28, 2024 Accounting Standard 10 (AS 10) – Accounting for Fixed Assets. The objective of this Standard is to prescribe the accounting treatment for …
SEBI Circular– Formats for Publishing Financial Results, Securities and Exchange Board of India Issued New Circular for Formats for Publishing Financial Results, Read Total Alert type Below. Material in …
Ind AS 2: Inventories constitute a major portion of current assets of an entity. A primary issue in accounting for inventories is the amount of cost to be recognised as …
What is IFRS? – Statements of International Accounting Standards issued by the Board of the International Accounting Standards Committee (IASC) (1973-2001) are designated as International Accounting Standards (IAS). However, …