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Accounting for JDA revenue in real estate sector under Ind AS
A. Background: In recent times, due to increased prices of land, very commonly, real estate developer / contractors may not
Objective of reporting standards and its contents
Background: Lot of students from a commerce background faces a challenge in WHY and HOW to read an accounting standard
Classification of Property as Investment Property
Background: Entity is engaged in the business of development of a special economic zone and industrial park. For development of
Business combinations – Dealing with practical challenges (Part B)
As we had seen in the previous blog, that mergers and acquisitions are becoming more and more common as entities
Business combinations – Dealing with practical challenges (Part A)
Introduction Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives other than
Impact on accounting for financial instrument due to Interest Rate Benchmark Reform (IRBR)
Overview By the end of the year 2021, some major interbank offer rates such as LIBOR, EURIBOR, TIBOR will cease