Deferment of Revenue Standard – IFRS 15

July 23, 2015 0

The International Accounting Standards Board (IASB) confirmed a one-year deferral of the effective date of the revenue Standard, IFRS 15 ‘Revenue from Contracts with Customers‘, […]

Impact of Tax standard on MAT

July 22, 2015 0

Income Computation and Disclosure Standards (ICDS) are meant for computation of income under normal provisions of the Act. Thus, ICDS, as such, should not have […]

Declaration of Final Dividend

July 20, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS As per the requirements of AS 4, dividends in respect of the period covered by the financial statements, […]

Presentation of Extraordinary Items

July 19, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS Under Indian GAAP, extraordinary items are disclosed separately in the statement of profit and loss and are included […]

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