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
AS 23 Investments in Associates: Significant Influence, Equity Method and Worked Example
A practical AS 23 guide to identifying associates, applying the 20% significant-influence presumption, using the equity method, handling losses and completing year-end checks.
ACCOUNTING
AS 20 Earnings Per Share: Basic vs Diluted EPS, Weighted-Average Shares and Worked Examples
A practical AS 20 guide to basic and diluted EPS, weighted-average equity shares, preference dividends, bonus and rights adjustments, convertibles and year-end checks.
ACCOUNTING
Research vs Development Costs Under Ind AS 38: When Can R&D Be Capitalised?
A practical Ind AS 38 guide to separating research from development, applying the six capitalisation criteria, identifying the recognition date, classifying qualifying costs and documenting an internal R&D project.
ACCOUNTING
AS 19 Leases: Finance Lease vs Operating Lease, Classification and Lessee Accounting
A practical AS 19 guide to distinguishing finance and operating leases, applying the risks-and-rewards test, recording lessee finance leases, straight-lining operating lease expense and avoiding Ind AS 116 confusion.
ACCOUNTING
Ind AS 34 Interim Financial Reporting: Minimum Content, Comparatives and Quarter-End Checklist
A practical Ind AS 34 guide to minimum interim financial statements, comparative periods, year-to-date measurement, materiality, interim tax, seasonal items and a quarter-end close checklist.
ACCOUNTING
Ind AS 20 Government Grants: Recognition, Asset vs Income Grants, Repayment and Disclosure
A practical Ind AS 20 guide to recognising government grants, distinguishing asset-related and income-related grants, choosing presentation methods, handling repayment and completing year-end disclosures.
ACCOUNTING
Ind AS 10 Events After the Reporting Period: Adjusting vs Non-Adjusting Events with Examples
A practical Ind AS 10 guide to the post-reporting-period review window, adjusting versus non-adjusting events, dividends, going concern, disclosure requirements and year-end examples.
ACCOUNTING
Prior Period Item vs Change in Accounting Estimate vs Change in Accounting Policy Under AS 5
A practical AS 5 guide to distinguishing prior period items, changes in accounting estimates and changes in accounting policies, with examples, disclosure rules and a year-end decision framework.
ACCOUNTING
AS 24 Discontinuing Operations: How to Decide What Qualifies and What to Disclose
A practical AS 24 guide to deciding whether a business exit qualifies as a discontinuing operation, identifying the initial disclosure event, separating measurement from disclosure, and preparing year-end disclosures and comparatives.
ACCOUNTING
Cash and Cash Equivalents Under Ind AS 7: Bank Overdrafts, Term Deposits and Restricted Balances
A practical Ind AS 7 guide to classifying demand deposits, short-term deposits, bank overdrafts and restricted balances, including the original-maturity test and balance-sheet reconciliation.
ACCOUNTING
Principal vs Agent Under Ind AS 115: Gross vs Net Revenue and a Practical Control Test
A practical Ind AS 115 guide to principal-versus-agent assessment, control before transfer, gross versus net revenue, key indicators, worked examples and an audit-ready checklist.
ACCOUNTING
Monetary vs Non-Monetary Items Under Ind AS 21: Which Exchange Rate Applies?
A practical Ind AS 21 guide to classifying monetary and non-monetary foreign-currency items, choosing the correct year-end exchange rate, handling advances and recording exchange differences.
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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.
