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RepCo, wants to recognize revenue, in line with payment by the customer, i.e., recognize as revenue, the consideration paid by customer at the end of each month. Is that permissible under Ind AS?
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Do you agree that the compensation expense (knock-on error) and provision for the bonus as of 31 March 20X2 (and the corresponding income taxes) should be adjusted retrospectively as part of the revenue error correction?
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HM enters into a streaming arrangement with Investor. HM commits to deliver 60% of iron ore production of mine over the life of mine in exchange for an upfront advance of $100 million and lesser of $120 and market price per tonne of iron ore for each future tonne or iron ore delivered..... How is the arrangement recorded in books of HM?
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Ind AS 115 requires that, an entity shall disaggregate revenue recognised from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Will an entity’s disaggregated revenue disclosure always be at the same level as its segment disclosures?
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Entities generally face difficulties in accounting for investment tax credits, as these are specifically excluded from the scope of Ind AS 12. How should investment tax credits be accounted for?
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Entities (including Banks and Financial institutions) generally pay penal interest to suppliers for late payments made, or receive penal interest from customers for late payments received. How are such penal interest paid or received, classified in the Statement of Cash flows?
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An excel based ‘tool’ which determines the Accounting Standards (AS) applicable and Exemptions/ Relaxations available to your entity w.e.f financial year 2024-25, within seconds.
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A timely document titled “Illustrative Auditor’s Report for FY 2023-24 & Onwards”, to guide auditors in complying with the plethora of reporting requirements, including the new ones viz. Audit trail reporting.
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‘CARO Reporting Compilation for FY 2024 (Part 2)’ which presents clause-wise extracts of paragraphs from the CARO reports of sample companies and highlights the key aspects of reporting.
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Top companies disclose details w.r.t affiliations with trade and industry chambers, corrective action taken on anti-competitive conduct, and public policies advocated.
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Veteran Auditor Mr. Dolphy D’Souza’s discusses the sustainability challenges prevailing in the current scenario along with several feasible solutions to address those challenges, and also dwells upon the emerging issues in sustainability reporting faced by companies across the globe.
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In this article KNAV encapsulates IAASB's strategic plan for 2024-2027 that focuses on enhancing quality and consistency of global audit and assurance standards, particularly in sustainability assurance.
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Exclusive excel-based timely dossier titled “CARO Checklist”, applicable from financial year 2022-23.
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Taking Excerpts from the book titled "Accounting & Auditing – A Checklist Approach", we bring to you an extract of 35+ Pointer checklist vis-a-vis “AS-19 Leases”, which can be downloaded in excel format.
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Taking Excerpts from the book titled "Accounting & Auditing – A Checklist Approach", we bring to you an extract of checklist vis-a-vis “Ind AS-24 Related Party Disclosures”, which can be downloaded in excel format.
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