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 […]

Statement of Changes in Equity

August 14, 2015 0

Comparison between Indian GAAP and Ind-AS/ IFRS Under IFRS/ Ind-AS, a statement of changes in equity is presented which includes the following information: total comprehensive […]

Deferred Tax Expense Calculation

July 28, 2015 2

Comparison between Indian GAAP and Ind-AS/ IFRS Under Indian GAAP, deferred tax expense is an aggregation from separate financial statements of each group entity and […]

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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