UNIT-3: Global Accounting Standards/IFRS
Meaning and Need for Globalization of Accounting Standards
Globalization of accounting standards refers to the development and adoption of a common set of a...
Adoption versus Convergence
Adoption vs. Convergence of Accounting Standards When discussing the move toward global accountin...
Convergence of IAS with IFRS
The Institute of Chartered Accountants of India (ICAI) created the accounting standards for India...
Salient features of Ind-AS
Indian Accounting Standards (Ind AS) - Key Features The Institute of Chartered Accountants of Ind...
Introduction to Indian Accounting Standards
What are Ind AS? Global Standards, Indian Twist: Ind AS are accounting rules used in India that...
IND-AS 7: Cash Flow Statement
Understanding the Statement of Cash Flows (SCF) Let's break down the Statement of Cash Flows (SCF...
IND-AS 109: Financial Instruments
IND-AS 109 is an accounting standard that dictates how companies should recognize, measure, and p...