Find transaction-focused guidance across key Indian Accounting Standards (Ind AS).
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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.
A practical Ind AS 116 guide to identifying leases, measuring the right-of-use asset and lease liability, applying short-term and low-value exemptions, and closing the year-end lease schedule.
A practical Ind AS 109 guide to lifetime expected credit loss on trade receivables, including the simplified approach, provision-matrix design, segmentation, forward-looking adjustments, a worked example and year-end documentation.
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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.
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.
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.
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.
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.
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.
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 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.
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.
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 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.
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
Use the relevant standard and transaction facts together: a label alone rarely determines accounting. The guides identify core tests, calculations and disclosures, while the complete current standard and entity-specific judgments remain essential.
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