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Ind-AS
- Ind-AS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
- Ind-AS 7 - Statement of Cash Flows
- Ind-AS 38 - Intangible Assets
- Ind-AS 37 - Provisions, Contingent Liabilities and Contingent Assets
- Ind-AS 32 - Financial Instruments- Presentation
- Ind-AS 28 - Investments in Associates and Joint Ventures
- Ind-AS 27 - Separate Financial Statements
- Ind-AS 23 - Borrowing Costs
- Ind-AS 20 - Accounting for Government Grants and Disclosure of Government Assistance
- Ind-AS 2 - Inventories
- Ind-AS 16 - Property, Plant and Equipment
- Ind-AS 12 - Income Taxes
- Ind-AS 116 - Leases
- Ind-AS 115 - Revenue from Contracts with Customers
- Ind-AS 109 - Financial Instruments
- Ind-AS 10 - Events After the Reporting Period
- Ind-AS 1 - Presentation of Financial Statements
- Ind AS 108 - Operating Segments
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- Non-current Assets Held for Sale and Discontinued Operations
- Ind-AS 108
- Operating Segments
- Hive-off
- Discontinued Operations
- Identifiable consideration
- Manufacturer of automotive components
- Automobile company
- Right to control use of an underlying asset
- Aircraft
- Right to control the use of the asset
- Land lease
- Turbine plant
- Separate lease components
- Storage of gas
- Group entity
- Vehicle
- Automobile
- Underlying asset
- Restriction on the use of an identified asset
- Logistics Company
- Transport agency
- Modification of an identified asset
- Control of an identified asset
- Accounting for leases
- Substantial economic benefits
- Designing of an identified asset
- Solar power station
- Power company
- Right to direct the use of an identified asset
- Installation of an air conditioner plant
- Right to operation and maintenance
- Identifiable asset
- Auditorium
- Club
- Non-cancellable period
- Right to use asset
- Practical ability to substitute alternative assets
- Substantive substitution rights
- Non-cancellable lease period
- Lease term
- Recognition exemption
- Termination of lease
- Right of First Refusal
- Gas Pipeline
- Right-to-use asset
- Short-term lease
- Class of underlying assets
- Land and Building
- Leasehold Building