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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A practical Ind AS 21 guide to functional currency versus presentation currency, primary and secondary indicators, foreign-operation assessment, group translation and functional-currency changes.
A practical Ind AS 41 guide to biological assets, bearer plants, fair value less costs to sell, agricultural produce at harvest, post-harvest Ind AS 2 treatment and year-end controls.
A practical Ind AS 115 guide to bill-and-hold revenue, the four control conditions, year-end documentation, custodial services and worked examples showing when invoicing before delivery does and does not support revenue recognition.
A practical Ind AS 103 guide to provisional acquisition accounting, the acquisition-date evidence test, retrospective goodwill and comparative adjustments, the one-year limit and a worked valuation example.
A practical Ind AS 32 guide to when financial assets and liabilities may be presented net, including the legal right of set-off, settlement intention, master netting arrangements and year-end documentation.
A practical guide to Ind AS 115 contract costs: when incremental sales commissions and fulfilment costs are capitalised, when costs are expensed, how the asset is amortised and how impairment works.
A practical Ind AS 115 guide to significant financing components, including the cash selling price test, exceptions, one-year practical expedient, discount rate, advance payments and a worked deferred-payment example.
A practical Ind AS 116 guide to distinguishing lease modifications from reassessments, applying the separate-lease test, handling scope decreases and choosing the correct remeasurement approach.
A practical Ind AS 105 guide to held-for-sale classification, the highly probable sale test, measurement at the lower amount, depreciation cessation, reporting-date timing and discontinued operations.
A practical Ind AS 24 guide to identifying related parties, mapping KMP and close-family relationships, capturing transactions and balances, preparing KMP compensation disclosures, and completing a year-end checklist.
A practical guide to classifying warranties under Ind AS 115, deciding when a warranty is a separate performance obligation, and accounting for assurance-type warranty costs under Ind AS 37.
A practical Ind AS 33 guide to basic and diluted earnings per share, covering the earnings numerator, weighted-average shares, dilutive potential shares, bonus issues and a year-end review checklist.
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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