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 18 Related Party Disclosures: Identification, Transactions, Materiality and Year-End Checklist
AS 18 guide with relationship tests, 20% influence presumptions, disclosure decisions, a 10% materiality example and a practical year-end checklist.
ACCOUNTING
AS 16 Borrowing Costs: Qualifying Assets, Capitalisation, Suspension and Cessation
AS 16 borrowing-cost guide with AS-versus-Ind-AS distinctions, qualifying-asset tests, foreign-loan treatment and specific/general borrowing calculations.
ACCOUNTING
AS 13 Accounting for Investments: Current vs Long-Term Investments, Valuation and Disposal
Classify and measure investments under AS 13, with current-investment, long-term decline, reclassification and disposal calculations.
ACCOUNTING
AS 12 Government Grants: Recognition, Fixed Asset Treatment, Revenue Grants and Refunds
Apply AS 12 by identifying the reporting framework, testing reasonable assurance, classifying the grant and calculating asset, income and refund entries.
ACCOUNTING
Ind AS 108 Operating Segments: How to Identify Reportable Segments Using CODM, 10% Tests and the 75% Rule
Apply Ind AS 108 with a five-segment example covering the CODM test, permitted aggregation, three 10% thresholds and the 75% revenue check.
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.
ACCOUNTING
Current vs Non-Current Classification Under Schedule III: Operating Cycle, 12-Month Test and Practical Examples
A practical Schedule III guide to current and non-current classification, showing how the operating cycle, 12-month test, cash restrictions and settlement rights work together.
ACCOUNTING
Capital vs Revenue Expenditure: How to Classify Costs Correctly in Accounting
Use AS 10 or Ind AS 16 to classify repairs, replacements and asset costs, with a ₹20.50 lakh example and a practical review checklist.
ACCOUNTING
Cash Flow Statement Applicability for Indian Companies: Exemptions, AS 3 Classification and Checklist
A practical applicability guide covering OPC, small, dormant and eligible start-up relief, the AS 3 versus Ind AS 7 choice, and an ₹11 lakh worked reconciliation.
ACCOUNTING
Provision vs Contingent Liability under Ind AS 37: Recognition, Measurement and Examples
A practical Ind AS 37 guide to recognising provisions, disclosing contingencies and measuring a ₹4 lakh warranty provision with a clear decision table.
ACCOUNTING
Bank Reconciliation Statement: Practical BRS Guide with Example and Month-End Checklist
Learn how to prepare a bank reconciliation statement, distinguish timing differences from book errors, use an adjusted cash book, and review BRS exceptions with a practical worked example.
ACCOUNTING
Accounting Estimates under Ind AS 8: Changes, Errors and Practical Treatment
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.
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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.
