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Finance lease: At commencement of the lease term, leases should be recorded as an asset and a liability at the…

Scope This Standard shall be applied in accounting for all leases other than: (a) Leases to explore for or use…

Any Plan which suggests or mandated by Law to pay employees “agreed benefits” (Determinable by various means). Further Any Actuarial…

The Indian Accounting Standard (Ind AS) 19 aims to prescribe accounting and disclosure for employee benefits. It requires recognition of…

Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of…

When an employee has rendered service to an entity during an accounting period, the entity shall recognise the undiscounted amount…

Termination benefits arise when an employee is terminated by the employer or when an employee accepts the employer’s offer of…

Related party transactions are an integral part of businesses in today’s world. The transactions between the related parties are generally…

A reporting entity is exempt from the disclosure requirements in relation to related party transactions and outstanding balances, including commitments,…

Key Managerial Personnel (KMP) or Key Management Personnel refers to the employees of a company who are vested with the…