Decoding CARO 2016

May 1, 2016 0

Ministry of Corporate Affairs (MCA) notified Companies’ (Auditor’s Report) Order (CARO), 2016 on 29th March, 2016. CARO 2016 is applicable for financial years commencing on or […]

Ind-AS 108 Operating Segments

October 16, 2015 0

By Prateek Walia Ind-AS 108 Operating Segments guides on dealing with the disclosure requirements in respect of the segments of the entities and will replace […]

Liability for Termination Benefits

October 3, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS Under Ind AS, the liability for termination benefits has to be recognized based on constructive obligation. Indian GAAP […]

Dividend on Redeemable Preference Shares

August 29, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS The difference in the presentation and classification of financial instruments was discussed here. Moving ahead, since redeemable preference […]

Classification of Financial Instruments

August 28, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS Under Indian GAAP, financial instruments are classified in the financial statements on the basis of its legal form. […]

1 2 3 5
%d bloggers like this: