by R. Venkata Subramani | Oct 14, 2016 | Ind AS - Indian Accounting Standards
Foreign currency denominated financial statements should be expressed in a single currency so as to enable the users of such financial statements to under-stand and analyse the financial results of the entity. The entity may also have been incorporated / registered as...
by R. Venkata Subramani | Sep 22, 2016 | Ind AS - Indian Accounting Standards
Share based payment transactions Indian Accounting Standard Ind AS 102 deals with Share based payment trans-actions. This is one of the standards announced by MCA IFRS 2 is the corresponding Accounting Standard issued by International Ac-counting Standards Board...
by R. Venkata Subramani | Sep 15, 2016 | Ind AS - Indian Accounting Standards
Kindle e-book on share based payment transactions as per Ind AS 102 (IFRS 2) is just published. The ebook is available at Amazon Kindle Store for a price of Rs.399/-. However, the book will be available as a free download only on 16th September, 2016 for a period of...
by R. Venkata Subramani | Sep 12, 2016 | Ind AS - Indian Accounting Standards
Ind AS 102 is the converged version of IFRS 2 that deals with share based payment transactions. This is one of the standards that is required to be adopted mandatorily along with a set of other Ind AS Standards as per the notification by the Ministry of Corporate...
by R. Venkata Subramani | Aug 4, 2016 | Ind AS - Indian Accounting Standards
The exemption arises because many first-time adopters may not have all the information necessary to apply Ind AS 103 to past business combinations A first-time adopter has the following options: apply Ind AS 103 retrospectively to all past business combinations. apply...
by R. Venkata Subramani | Aug 3, 2016 | Ind AS - Indian Accounting Standards
Compound Financial Liabilities As per Ind AS 32, an entity is required to split compound financial liability and equity components at inception. An entity need not reassess the equity and liability components subsequently after the first assessment. Ind AS 101...
Recent Comments