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Venkat May 11, 2020

Ind AS 115 – Revenue from contracts with customers

Definition: Revenue needs to be recognized when an entity transfers the control of goods and services to customers at an amount that the entity expects to be entitled. Ind AS 115, a new revenue recognition standard introduced and replaced the below existing Standards. Ind AS 11-construction …
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Venkat May 10, 2020

Impairment of Assets (IND 36)

Standard shall be applied in accounting for the impairment of all assets except below Exclusions •Inventories (see Ind AS 2 Inventories); •Assets arising from construction contracts (see Ind AS 11 Construction Contracts); •Deferred tax assets (see Ind AS 12 Income Taxes); •Assets arising from employee benefits …
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Venkat August 28, 2019

Simple GST_Illustration for Inter state Supply

Mr. Anand a manufacture in Andhra Pradesh has supplied goods worth of Rs.10000 to Mr. Arun a dealer in Andhra Pradesh. Mr Arun A supplied same goods to Mr. Kartik in Karnataka after making the value addition of 10%. Mr Kartik Further supplied the goods to …
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Venkat September 14, 2017

ICAI E-Books for New Scheme of Education and Training

The Board of Studies has introduced e-Books for the benefit of the students registered under the new scheme of education and training. The e-Books are available through the following link: https://learning.icai.org   Only authenticated students are able to avail this facility using their login credentials. Presently, …
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Venkat June 11, 2017

Revised Scheme of Education and Training for CA Course 2017

The Institute of Chartered Accountants of India (ICAI) has formulated the Revised Scheme of Education and Training. The Revised Scheme of Education and Training for CA course will come into effect from 1st July, 2017. And also provided the considerable amount of time period to the students …
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Venkat February 8, 2017

Articleship training placement portal for CA students

 The Board of Studies of the ICAI has been providing Online Articles Placement facility for selection of Articled Assistants by CA Firms through its Articles Placement Portal.It provides a platform to the firms of Chartered Accountants having vacancies for Articled Assistants to shortlist eligible students for …
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