AS-20 : Earnings Per Share
Accounting Standard (AS) 20 Earnings Per Share This Accounting Standard is mandatory for all companies. However, disclosure of diluted earnings...
Month: July 2021
MCA Due Dates for FY 2020-21 (ROC Compliances)
Due date of ROC E-Forms for Compliance related to Financial Year 2020-21 stating the Name of e-Form, Object of the...
Treatment of Discounts under GST
Discounts are an integral part of business. Business generally offer trade discounts to increase sales, while cash discounts are given...
Right Issue Procedure
The Right issue signifies the preemptive right of the existing shareholders. The current equity shareholders have the first right to...
AS-19 : Leases
Accounting Standard (AS) 19 Leases Objective The objective of this Standard is to prescribe, for lessees and lessors, the appropriate...
CARO-2020 : Applicability from FY 2021-22
Companies Auditors Report Order, ‘CARO’ 2020 The said order is applicable for reporting on financial statements of companies whose financial...
AS-18 : Related Party Disclosures
Accounting Standard (AS) 18 Related Party Disclosures Objective The objective of this Standard is to establish requirements for disclosure of:...
AS-17 : Segment Reporting
Accounting Standard (AS) 17 Segment Reporting This Accounting Standard is not mandatory for Small and Medium Sized Companies, as defined...
Filing of Annual returns by composition taxpayers. – Negative Liability in GSTR-4
Filing of Annual returns by composition taxpayers. - Negative Liability in GSTR-4 Instances have come to notice where taxpayers are reporting...
AS-16 : Borrowing Costs
Accounting Standard (AS) 16 Borrowing Costs Objective The objective of this Standard is to prescribe the accounting treatment for borrowing...