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
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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.
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Latest Accounting & Financial Reporting articles
ACCOUNTING
Functional Currency vs Presentation Currency Under Ind AS 21: How to Determine, Change and Translate
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.
ACCOUNTING
Ind AS 41 Agriculture: Biological Assets, Bearer Plants and Harvest Accounting Explained
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.
ACCOUNTING
Bill-and-Hold Revenue Under Ind AS 115: When Can Revenue Be Recognised Before Physical Delivery?
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.
ACCOUNTING
Ind AS 103 Measurement Period: Provisional Accounting, Retrospective Adjustments and the One-Year Limit
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.
ACCOUNTING
Offsetting Financial Assets and Liabilities Under Ind AS 32: When Net Presentation Is Allowed
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.
ACCOUNTING
Ind AS 115 Contract Costs: When Sales Commissions and Fulfilment Costs Become Assets
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.
ACCOUNTING
Ind AS 115 Significant Financing Component: When to Adjust Revenue for Time Value of Money
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.
ACCOUNTING
Schedule III Trade Payables Ageing: Due Date, MSME Rows, Unbilled Dues and Reconciliation
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.
ACCOUNTING
Ind AS 116 Lease Modification vs Reassessment: Separate Lease Test, Remeasurement and Accounting
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.
ACCOUNTING
Ind AS 105 Held for Sale: Classification, Measurement and Discontinued Operations
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.
ACCOUNTING
Ind AS 24 Related Party Disclosures: How to Identify Related Parties and Build the Year-End Note
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.
ACCOUNTING
Warranty Accounting Under Ind AS 115: Assurance vs Service Warranties and Ind AS 37 Provision
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.
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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.
