Practical articles on IND AS, GST, Income Tax and more — written for CAs, CFOs and finance teams. Free, no fluff, with real journal entry examples.
Auditor-ready methodology for deriving IBR in India — SBI MCLR approach, credit spreads by entity type, full worked example, sensitivity table and the one-page documentation workpaper auditors expect.
GMM, PAA and VFA measurement models explained plainly. CSM concept, insurance revenue vs premium received, two full worked examples (motor PAA + life GMM), transition approaches and key disclosures.
Finance Act 2024 rates on equity, property, gold and debt MF. LTCG 12.5%, STCG 20%, grandfathering for pre-2018 equity, indexation option for property — with comprehensive worked examples for AY 2026-27.
Full worked example from Day 1 to Year 3 — ROU asset, lease liability, amortization schedule and all journal entries explained clearly for CAs and finance teams.
Complete walkthrough from commencement date to termination — PV calculation, amortisation table, ROU depreciation, all 4 journal entries and balance sheet impact, with a real India office lease example.
When does a lease change become a modification? Para 45 remeasurement, Para 46a scope reduction and Para 46b new lease — with decision tree, worked examples and journal entries.
Build an Expected Credit Loss provision matrix for trade receivables — ageing buckets, loss rates, forward-looking adjustments and journal entries, with a full worked example for a textile manufacturer.
Carve-outs, deferrals, and India-specific modifications explained across goodwill, hedge accounting, leases, employee benefits and more — with a master comparison table.
Step-by-step guide to recognising ROU assets, lease liabilities, amortisation schedules and journal entries under IND AS 116. Includes worked example.
How to account for refundable security deposits under IND AS 109 / IFRS 9. Covers fair value, Day 1 discount, EIR amortisation and balance sheet impact.
Coming soon — How to reconcile GSTR-2B with purchase register, handle mismatches and claim maximum ITC without notices.
Coming soon — A structured comparison with salary slabs, deductions and worked examples to help you choose the right regime.
Use our free IND AS calculators to get schedules, journal entries and audit-ready Excel reports in under 60 seconds.