AS 19 – Accounting for Leases
Contents Introduction Applicability Finance and Operating Leases Differences between AS 19 and Ind AS 116 Rupee tax view Introduction This Can We Explore
Accounting Standards
AS 26 – Intangible Assets (Revised)
Contents Introduction Applicability Meaning of Intangible Asset Differences between AS 26 and Ind AS Rupee tax view Introduction The purpose Can We Explore
Accounting standard 9 (AS9) Revenue Recognition
Contents Introduction Applicability Meaning of Revenue Inco Terms Differences between AS 9 and Ind AS 115, Revenue from Contracts with Can We Explore
Accounting Standard 4 – Contingencies and Events Occurring after Balance Sheet Date (AS4)
Contents Introduction What are contingencies Events occurring after the Balance Sheet date Disclosure Differences between AS 4 and Ind AS Can We Explore
AS 2 – Valuation of Inventories
Contents Applicability Measurement of inventory Disclosure Differences between Indian GAAP (AS 2) and Indian Accounting Standard 2 – Valuation of Can We Explore