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
Contract Asset vs Receivable vs Contract Liability Under Ind AS 115: Practical Classification Guide
A practical Ind AS 115 guide to distinguishing contract assets, receivables and contract liabilities, with decision rules, worked examples, journal logic and a month-end reconciliation checklist.
ACCOUNTING
AS 26 Research vs Development Costs: When to Expense or Capitalise
A practical AS 26 guide to separating research from development expenditure, applying the six capitalisation conditions, choosing the recognition date and documenting internally developed software and other intangible projects.
ACCOUNTING
Ind AS 116 Lease Accounting: Right-of-Use Asset, Lease Liability and Practical Year-End Checklist
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.
ACCOUNTING
Component Accounting Under Ind AS 16: How to Split, Depreciate and Replace Significant Parts of PPE
A practical Ind AS 16 guide to component accounting for PPE: identifying significant parts, allocating cost, setting useful lives, handling replacements and major inspections, and maintaining the fixed asset register.
ACCOUNTING
AS 14 Amalgamation in Nature of Merger vs Purchase: 5 Conditions and Accounting Treatment
A practical AS 14 guide to the five conditions for an amalgamation in the nature of merger, pooling vs purchase accounting, reserves, goodwill and capital reserve.
ACCOUNTING
Ind AS 40 Investment Property vs PPE vs Inventory: Classification, Cost Model and Transfer Rules
A practical Ind AS 40 guide to deciding whether property is investment property, owner-occupied PPE or inventory, including mixed-use buildings, cost-model accounting, fair-value disclosure, transfer evidence and a worked example.
ACCOUNTING
Ind AS 36 Impairment Testing: Indicators, Recoverable Amount, CGUs and Reversals
A practical Ind AS 36 guide to impairment indicators, recoverable amount, CGUs, value in use, impairment entries, reversals and documentation.
ACCOUNTING
Component Accounting Under AS 10 and Schedule II: How to Depreciate Significant Parts of an Asset
A practical guide to component accounting under AS 10 and Schedule II, covering significant-part identification, cost allocation, separate depreciation, replacement accounting and year-end controls.
ACCOUNTING
Ind AS 109 ECL for Trade Receivables: Simplified Approach, Provision Matrix and Worked Example
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.
ACCOUNTING
AS 22 vs Ind AS 12: Deferred Tax, Timing Differences and Temporary Differences Explained
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.
ACCOUNTING
Schedule III Trade Receivables Ageing: Due Date, Unbilled Dues and Reconciliation Guide
A practical guide to preparing the Schedule III trade receivables ageing note, including due-date logic, transaction-date fallback, unbilled dues, disputes and reconciliation controls.
ACCOUNTING
AS 4: Adjusting vs Non-Adjusting Events After the Balance Sheet Date — Practical Guide
A practical AS 4 guide to deciding whether post-year-end events require adjustment, disclosure or a going-concern reassessment, with worked examples and a review checklist.
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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.
