TaxCorp · Accounting & Auditing Monday, 20 July 2026

Standards, opinions & professional guidance

Ind AS & Accounting Standards, ICAI opinions, CARO, auditing & cost standards, disclosure checklists — and a running journal of expert articles.

In this issue

More from the accounting & auditing journal.

Analysis & guidance View all →
Article· 06 Jun 2025
Accounting Treatment for Machinery Dependent on Separately Acquired Software under Indian Accounting Standards

Accounting Treatment for Machinery Dependent on Separately Acquired Software under Indian Accounting StandardsIntroducti...

Article· 06 Jun 2025
Accounting for Dividends Declared Before the Balance Sheet Date but Paid After: AS 4 Perspective

Accounting for Dividends Declared Before the Balance Sheet Date but Paid After: AS 4 Perspective1. Background and Scenar...

Article· 04 Jun 2025
Key Aspects to Consider for ESOP Valuation: Insights from a Valuer’s Perspective

Key Aspects to Consider for ESOP Valuation: Insights from a Valuer’s PerspectiveEmployee Stock Option Plans (ESOPs) have...

Article· 04 Jun 2025
Accounting and Reporting Complexities in Fintech Companies

Accounting and Reporting Complexities in Fintech CompaniesRevenue Recognition in Fintech Businesses(i) Diversification o...

Article· 04 Jun 2025
A Progressive Move Towards Uniform KPIs Disclosure in Offer Documents

A Progressive Move Towards Uniform KPIs Disclosure in Offer DocumentsOverviewThe Securities and Exchange Board of India...

From the archive View all →
Article· 04 Jun 2025
Comprehensive Guide to Impairment Testing under Ind AS 36

Comprehensive Guide to Impairment Testing under Ind AS 36Overview and PurposeImpairment arises when the book value of an...

Article· 02 May 2025
How Should a Firm Report Liabilities When Funds Are Insufficient?

How Should a Firm Report Liabilities When Funds Are Insufficient?1. Background of Anya India Private LimitedAnya India P...

Article· 24 Mar 2025
Incorporating ITC into the Cost of Property, Plant, and Equipment under AS 10

Incorporating ITC into the Cost of Property, Plant, and Equipment under AS 10IntroductionXYZ India Private Limited, henc...

Article· 24 Mar 2025
Accounting for Revaluation Gain on an Impaired Asset

Accounting for Revaluation Gain on an Impaired AssetOverviewABC India Private Limited, subsequently referred to as "the...

Article· 15 Mar 2025
Unsettled Foreign Currency Liabilities in Quarterly Financial Reports

Unsettled Foreign Currency Liabilities in Quarterly Financial ReportsConsiderationXYZ India Private Limited (referred to...