23 guides
CA SAMAAJ KNOWLEDGE LIBRARY
Accounting & Financial Reporting Articles and Guides
Explore recognition, measurement, presentation and disclosure questions under Indian Accounting Standards and Ind AS.
77Relevant guidesPublished collection
5Topic guidesCarefully organised
Explore this topic
Professional subtopic guides
43 guides
Ind AS
Find transaction-focused guidance across key Indian Accounting Standards (Ind AS).10 guides
Financial Statements
Work through financial-statement classification, presentation and disclosure with practical Schedule III and cash-flow guidance.4 guides
Consolidation
Compare accounting for subsidiaries, associates and joint arrangements in a focused consolidation collection.9 guides
Revenue Recognition
Apply revenue principles to timing, contract balances and gross-versus-net presentation questions.Start here
Essential Accounting & Financial Reporting guides
ACCOUNTING
How to Read and Prepare a Cash Flow Statement Under AS 3, With Worked Examples
A practical AS 3 guide to the cash flow statement: the definitions, the three-month cash-equivalent test, how to classify interest, dividends and taxes, and one example worked by both the direct and indirect methods.
ACCOUNTING
Inventory Valuation Explained: Cost Components, NRV and Common Methods
Inventory valuation determines how stock is measured in the financial statements. This guide explains cost, net realisable value, accepted costing methods, practical examples, and the key AS 2 and Ind AS 2 distinctions that matter in Indian practice.
ACCOUNTING
Ind AS 23 Borrowing Costs: Capitalisation, Suspension and Cessation Explained
Apply Ind AS 23 to specific and general borrowings with qualifying-asset tests, timeline controls and complete ₹10.50 lakh and ₹4.08 lakh examples.
Browse the library
Latest Accounting & Financial Reporting articles
ACCOUNTING
Ind AS 115 Repurchase Agreements: Sale, Lease or Financing?
Understand how Ind AS 115 treats forwards, seller call options and customer put options, and when a repurchase clause changes an apparent sale into a lease, financing arrangement or sale with a right of return.
ACCOUNTING
Onerous Contracts Under Ind AS 37: How to Identify and Measure the Provision
A practical guide to onerous contracts under Ind AS 37: when a loss-making contract becomes onerous, which fulfilment costs count, how to compare continuation with exit, and why impairment is tested first.
ACCOUNTING
Decommissioning and Restoration Costs Under Ind AS 16 and Ind AS 37: Initial Recognition, Discounting and Estimate Changes
A practical guide to decommissioning and restoration obligations under Ind AS: when costs enter PPE, how the provision is discounted, how unwinding is booked and how estimate changes are handled.
ACCOUNTING
Interest-Free Security Deposits Under Ind AS 109: Fair Value, Interest Accretion and Lease Accounting
An interest-free refundable security deposit may be recorded below the cash paid because Ind AS 109 starts with fair value. This guide explains present-value measurement, lease-linked right-of-use treatment, effective-interest accretion and expected credit loss.
ACCOUNTING
Supplier Finance Arrangements Under Ind AS 7 and Ind AS 107: What Reverse Factoring Disclosures Are Required?
A practical guide to identifying supplier finance arrangements under Ind AS 7 and preparing the required terms, liability, payment-date, non-cash-change and liquidity-risk disclosures.
ACCOUNTING
Ind AS 24 vs Section 188: Related-Party Disclosure and Approval Are Different Tests
Ind AS 24 and Section 188 both deal with related parties, but one is a financial-reporting disclosure framework and the other is a Companies Act approval framework. This guide shows how to run the two tests without confusing them.
ACCOUNTING
Ind AS 27 Separate Financial Statements: Cost vs Fair Value for Subsidiaries, Associates and Joint Ventures
A practical Ind AS 27 guide to choosing cost or Ind AS 109 for investments in subsidiaries, associates and joint ventures in separate financial statements, including category-level consistency, dividends and held-for-sale cases.
ACCOUNTING
Deferred Tax Asset on Unused Tax Losses Under Ind AS 12: When Can You Recognise It?
A practical Ind AS 12 guide to recognising deferred tax assets on carried-forward tax losses and credits, with recent-loss evidence, paragraph 36 tests, partial recognition, reassessment and disclosures.
ACCOUNTING
Ind AS 113 Principal Market vs Most Advantageous Market: How to Choose the Market for Fair Value
A practical Ind AS 113 guide to choosing the principal market versus the most advantageous market, including market access, activity evidence, transaction costs, transport costs and a worked example.
ACCOUNTING
Ind AS 29 Hyperinflation Accounting: When It Applies and How to Restate Financial Statements
A practical Ind AS 29 guide for Indian finance teams covering hyperinflation indicators, monetary versus non-monetary items, purchasing-power restatement, net monetary gains or losses, foreign operations and year-end controls.
ACCOUNTING
Ind AS 115 Contract Modifications: Separate Contract, Prospective Accounting or Cumulative Catch-Up?
A practical Ind AS 115 guide to deciding whether a contract change is a separate contract, a prospective termination-and-new-contract adjustment, or a cumulative catch-up.
ACCOUNTING
Ind AS 110 Control Without Majority Voting Rights: De Facto Control and Potential Voting Rights
A practical Ind AS 110 guide to control below 50% ownership, de facto control, shareholder dispersion, substantive potential voting rights, protective rights and reassessment.
Using this collection
About Accounting & Financial Reporting guidance
Use the standards hubs when you know the reporting framework, or start with a financial-statement topic such as cash flow, consolidation or revenue. Each guide should be read with the entity’s framework, material facts and current authoritative standard.
