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The Canadian Institute of Chartered Accountants (CICA) published a report in June 1980 on ‘Corporate Reporting: Its Future Evolution’ which…

Financial Reporting involves the disclosure of financial information to the various stakeholders about the financial performance and financial position of…

The True-blood Committee stated that “The basic objective of financial statements is to provide information useful for making economic decisions.”…

The Accounting Standards Steering Committee of the Institute of Chartered Accountants in England and Wales Published ‘The Corporate Report’ in…

Fundamental Characteristics distinguish useful financial reporting information from that is not useful or misleading. The two fundamental Qualitative characteristics are:…

IAS 28 Investments in Associates and Joint Ventures (as amended in 2011) outlines how to apply, with certain limited exceptions,…

Ind AS 103 “Business Combinations” deals with the accounting for business combinations in standalone as well as consolidated financial statements.…

Objective The objective of this standard is to establish principles for the presentation and preparation of consolidated financial statements when…

The objective of Ind AS 111 is to establish principles for financial reporting by entities that have an interest in…

Indian Accounting Standard (Ind AS) 112, Disclosure of Interest in Other Entities requires the entity to provide users with information…