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
Schedule III Division I vs II vs III: Which Financial Statement Format Applies?
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.
ACCOUNTING
AS 25 Interim Financial Reporting: Minimum Contents, Year-to-Date Measurement and Tax Expense Explained
A practical AS 25 guide to condensed interim financial statements, comparative periods, year-to-date measurement, materiality, seasonal items, estimates and interim income-tax expense.
ACCOUNTING
AS 15 Compensated Absences: Leave Encashment, Accumulating vs Non-Accumulating Leave and Year-End Accounting
A practical AS 15 guide to leave accounting covering accumulating and non-accumulating compensated absences, vesting vs non-vesting leave, leave encashment, short-term vs long-term classification, measurement and year-end controls.
ACCOUNTING
AS 7 Construction Contracts: Percentage of Completion, Expected Loss and Year-End Accounting
A practical AS 7 guide to contract revenue and costs, percentage of completion, cost-to-cost adjustments, unreliable estimates, expected losses, progress billings and year-end disclosures.
ACCOUNTING
AS 17 Segment Reporting: How to Find Reportable Segments Using the 10% Tests and the 75% Rule
A step-by-step AS 17 guide: defining business and geographical segments, choosing the primary format, applying the revenue, result and asset tests, the 75% rule, continuity and the required disclosures.
ACCOUNTING
Basic EPS vs Diluted EPS Under Ind AS 33: Weighted-Average Shares, Dilution and Worked Examples
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.
ACCOUNTING
Gratuity vs Leave Encashment Under Ind AS 19: Why Actuarial Gains Go to OCI for One but P&L for the Other
A practical Ind AS 19 guide to the different accounting treatment of gratuity and long-term leave encashment, including classification, actuarial valuation, OCI versus profit or loss, and a year-end review checklist.
ACCOUNTING
AS 28 Value in Use: Cash-Flow Forecasts, Discount Rates and an Impairment Working Example
A practical AS 28 guide to building value in use: choosing the right asset or CGU, forecasting permitted cash flows, selecting a pre-tax discount rate, avoiding common modelling errors and working through an impairment example.
ACCOUNTING
AS 11 Foreign Currency Transactions: Initial Recognition, Year-End Restatement and Exchange Differences
A practical AS 11 guide to recording foreign-currency transactions, classifying monetary and non-monetary items, year-end retranslation, exchange differences and settlement accounting.
ACCOUNTING
AS 27 Joint Ventures: Jointly Controlled Operations, Assets and Entities Explained
A practical AS 27 guide to identifying joint control, distinguishing jointly controlled operations, assets and entities, and applying the correct separate and consolidated accounting treatment.
ACCOUNTING
AS 15 Defined Contribution vs Defined Benefit Plans: Classification, Accounting and Review Checklist
A practical AS 15 guide to distinguishing defined contribution and defined benefit plans, including insured arrangements, accounting treatment, actuarial measurement and a year-end review checklist.
ACCOUNTING
AS 21 Consolidated Financial Statements: Control, Minority Interest and Consolidation Checklist
Follow an 80% acquisition through an AS 21 consolidation working, including goodwill, minority interest and the elimination of inventory profit within the group.
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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.
