ICAI again rescheduled the exam and now to be held from 29 th July 2020-Refer Schedule
In view of the COVID-19 pandemic, the Icai rescheduled and the said examinations shall now be held from 29th July 2020 to 16th August 2020 Refer Schedule for exam
May 2020 examinations have been postponed and will be held from 19th June, 2020 due to the Current Covid -19 situation the ICAI
In continuation to the Important Announcement dated 1st January 2020, it is hereby notified for general information that in view of the ongoing spurt of the Covid-19 pandemic and in…
Other Intangible Assets Disclosure as per Ind AS for preparing Financial Statement as per Division II – Ind AS Schedule III to the Companies Act 2013
The company shall disclose the following in the Notes to Accounts: (i) Classification shall be given as: (a) Brands / trademarks; (b) Computer software; (c) Mastheads and publishing titles; (d)…
GoodwilL Disclosure as per Ind AS for preparing Financial Statement as per Division II – Ind AS Schedule III to the Companies Act 2013
Ind AS Schedule III requires a company to present Goodwill as a separate line item on the face of the balance sheet apart from ‘Other Intangible Assets’. Further, it requires…
Investment Property Disclosure as per Ind AS for preparing Financial Statement as per Division II – Ind AS Schedule III to the Companies Act 2013
Ind AS 40, Investment Property defines Investment Property as the property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a…
Capital work-in-progress Disclosure as per Ind AS for preparing Financial Statement as per Division II – Ind AS Schedule III to the Companies Act 2013
As per Ind AS Schedule III, capital advances should be included under other non- current assets and hence, cannot be included under capital work-in-progress.