IFR

ACCA DipIFR – ACCA IFRS Course Details

ACCA DipIFR – ACCA IFRS Course Details WHAT IS ACCA IFRS? International Financial Reporting Standards (IFRS) is a global financial course by the Association of …

Computer Based Exam For IFRS In December 2020

IFRS Exam in December 2020 – CBT Exam A beginning of a new era for ACCA IFRS Exam! It is for the better. The Diploma …

Ind AS 116 Leases -IFRS 16 Leases

Ind AS 116 Leases -IFRS 16 Leases  Almost after 8 years Sir David Tweedie, then IASB chairman, expressed his wish to fly in an aircraft …

Goodwill Calculation – Pooling of Interest or Purchased Goodwill – IndAS 103 – DipIFR

Goodwill Calculation – Pooling of interest or purchased goodwill – IndAS 103 – DipIFR   WHAT IS GOODWILL? Goodwill is the reputation earned by the …

GOODS IN TRANSIT & CASH IN TRANSIT – IFR 15

GOODS IN TRANSIT & CASH IN TRANSIT – IFR 15 CONSOLIDATION PROCESS The consolidation process is a lengthy and requires elimination of transaction between Parents …

REVALUATION MODEL – IAS 16 – DipIFR

REVALUATION MODEL – IAS 16 – DipIFR Revaluation Model : After recognition as an asset, an item of property, plant and equipment whose fair value …

Ind AS 38 – Research and Development – INTANGIBLE ASSETS

Ind AS 38 – Research and Development – INTANGIBLE ASSETS Ind AS 38 outlines the accounting requirements for Intangible Assets. It requests that the asset …

IND AS 8 : Indian Accounting Standard 8

Retrospective Application – Change in Accounting Policy – IND AS 8 – DipIFR The retrospective application will apply retrospectively, except that it is impractical to …

OTHER COMPREHENSIVE INCOME (OCI) – IND AS

OTHER COMPREHENSIVE INCOME (OCI) – IND AS Concept of OTHER COMPREHENSIVE INCOME (OCI) under Ind AS All non-owner changes in equity i.e., comprehensive income are …

DEFERRED TAXES – BALANCE SHEET APPROACH – IND AS 12 (DipIFR)

DEFERRED TAXES – BALANCE SHEET APPROACH – IND AS 12 Ind AS 12 is totally focused on the Balance Sheet approach. It requires recognizing the …

Goodwill Calculation – IFR 3 Business Combinations

Purchased Goodwill Method under Ind AS 103 DipIFR 3 Business Combinations The acquisition of subsidiaries results in Goodwill calculation and also record net assets of …

How To Clear IFR Exam ? – 5 Steps to prepare for clearing Dip IFR Exam

5 Steps to prepare for clearing Dip IFR Exam The aspirants of ACCA IFR seek an answer to the daunting task of learning IFR to be …

Indian Accounting Standards (Ind AS) & IND AS applicability

Indian Accounting Standards (Ind AS) & IND AS Applicability ENACTMENT OF IND AS IN INDIA Indian accounting goes global in phases, with application of Ind …

INTRODUCTION TO IND AS – Indian Accounting Standards

INTRODUCTION TO IND AS – Indian Accounting Standards Here in this article we sprinkle on Introduction to Indian Accounting Standards (IND AS) which can help …

Change in exam pattern of ACCA IFR Exam/ Dip IFR Exam

Change in exam pattern of ACCA IFR Exam/ Dip IFR Exam   Here in this article we sprinkled on the changes done in the exam …

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