IndAS 23 Borrowing Costs: It is quite common where an entity borrows funds for meeting its various business needs like the acquisition of the building,
IndAS 1: Presentation of Financial Statement,In India Presentation of Financial Statement is always governed by Companies Act instead of Accounting Standard.Earlier there is Schedule VI,
IndAS 10 Event Occurring After the Reporting Period. The Standard requires that an entity should not prepare its financial statements on a going concern basis
The objective of the IndAS 106 is to specify the financial reporting for the exploration for and evaluation of mineral resources. The exploration and evaluation