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 36 guide to impairment indicators, recoverable amount, CGUs, value in use, impairment entries, reversals and documentation.
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.
A practical comparison of AS 22 and Ind AS 12, explaining timing differences, temporary differences, deferred tax assets, recognition tests and a year-end workflow.
Apply Ind AS 108 with a five-segment example covering the CODM test, permitted aggregation, three 10% thresholds and the 75% revenue check.
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 37 guide to recognising provisions, disclosing contingencies and measuring a ₹4 lakh warranty provision with a clear decision table.
A practical guide to accounting estimates under Ind AS 8, including how estimates differ from accounting policies and errors, when changes are recognised prospectively, and what finance teams should document.
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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