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Clarification on updates under GST (News & Updates) Introduction : Recently government has clarified and implemented certain regulation (e-invoice, e-way bill blockage) and exemption for the taxpayers (returns to be furnished on quarterly basis); it is therefore important to know that what are the updates and to whom it is applicable. Updates on Blockage of…
Interpretation of Ind-As 40 (Investment Property) Introduction : In Accounting standards as well as in Ind-As they have made an alignment in relation concept of recognition, measurement, disclosure of Property Plant and Equipment; however Ind-As also provides and separate standard on Investment Property; Therefore it is important to understand that what is Investment Property, How…
Interpretation of Ind-As 40 (Investment Property-Part 2) Introduction : In part-1 we have discussed what is investment property and it is to be initially recognized or how it is to be initially recognized and how carrying amount is to be determined. In Part-2 we will discuss how treatment will be made in case there is…