List of Ind AS Notified by MCA – Indian Accounting Standards. Ministry of corporate affairs issued list of Indian Accounting Standards (IndAS), Here we are providing complete list of IndAS notified by MCA. In this article you can find list of all IND AS and Description of all IndAS like – Details for IndAS 102 […]
IND AS 36 Impairment of Assets, Check Summary of IND AS 36 Impairment of Assets. The Objective of Ind AS 36 is to ensure that assets are carried at not more than at recoverable value. The standard also specifies when an entity should reverse an impairment loss and provide disclosures while preparing and presenting the financial statements. […]
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 day operations etc. On such borrowed funds an entity incurs the cost known as borrowing cost. Now, the query arises how such borrowing cost should be […]
IndAS 106 – Exploration & Evaluation of Mineral Resources, In this article you can find complete details for Indian Accounting Standard 106, This Ind AS Tells about Exploration & Evaluation of Mineral Resources. In this article we provide short summary for Ind AS 106 like – Applicability of IndAS 106, Journal Entries related to IndAS 106, Impairment […]
IndAS 10 Event Occurring After the Reporting Period. Check Complete details regarding Indian Accounting Standard 10 like- Scope and Objective of IndAS 10, Meaning of IndAS 10, General Points of IndAS 10, List of Adjusted Events, Examples of Adjusted Events, List of Non Adjusted Events, Disclosure Requirement under IndAS 10 etc. Now check more details regarding “IndAS 10 Event Occurring […]
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, now Schedule III is there for Presentation of Financial Statement as per Accounting Standard. Now you can scroll down below n check more details regarding “IndAS 1: Presentation of Financial […]
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Check Complete details for INDAS 8 Like – Details for Accounting Policies, Change in Accounting Policies, Details for Changes in Accounting Estimates, Accounting treatment of Prior period errors etc. Now you can scroll down below and check more details for “Ind AS 8 Accounting Policies, Changes in […]
Ind AS 7 Statement of Cash Flows – Applicability, Scope, Objective, Check Complete details for IndAS 7 like – Details for Operating Activities, Financing Activities, Investing Activities etc. Now scroll down below n check more details regarding “IndAS 7 Statement of Cash Flows – Applicability, Scope, Objective” Ind AS 7 Statement of Cash Flows Applicability – Cash […]