Work through financial-statement classification, presentation and disclosure with practical Schedule III and cash-flow guidance.
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A practical Schedule III guide to current and non-current classification, showing how the operating cycle, 12-month test, cash restrictions and settlement rights work together.
A practical guide to preparing the Schedule III trade receivables ageing note, including due-date logic, transaction-date fallback, unbilled dues, disputes and reconciliation controls.
A practical applicability guide covering OPC, small, dormant and eligible start-up relief, the AS 3 versus Ind AS 7 choice, and an ₹11 lakh worked reconciliation.
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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.
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.
A practical Schedule III guide to trade-payables ageing: choosing the correct due date, separating MSME and disputed balances, handling unbilled dues and reconciling the note to the financial statements.
A practical guide to choosing the correct Schedule III division under the Companies Act, with a decision sequence for non-Ind AS companies, Ind AS companies and Ind AS NBFCs.
Follow an 80% acquisition through an AS 21 consolidation working, including goodwill, minority interest and the elimination of inventory profit within the group.
A practical guide to preparing the Schedule III trade receivables ageing note, including due-date logic, transaction-date fallback, unbilled dues, disputes and reconciliation controls.
A practical AS 4 guide to deciding whether post-year-end events require adjustment, disclosure or a going-concern reassessment, with worked examples and a review checklist.
A practical Schedule III guide to current and non-current classification, showing how the operating cycle, 12-month test, cash restrictions and settlement rights work together.
A practical applicability guide covering OPC, small, dormant and eligible start-up relief, the AS 3 versus Ind AS 7 choice, and an ₹11 lakh worked reconciliation.
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.
Using this collection
These guides help finance teams connect ledger information and accounting conclusions to statement presentation. Review the applicable Schedule III division, reporting framework and entity facts before carrying a format or exemption into current financial statements.
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