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30/08/2026

📸 𝐈𝐧𝐝 𝐀𝐒 𝐓𝐫𝐚𝐢𝐧𝐢𝐧𝐠

Glimpse from our recent Ind AS Live Corporate Training.

Our Founder, Amitabha Mukherjee, explaining the effect of Deferred Tax Liability, recognised directly in equity, with the help of an illustrative numerical example.

15/08/2026

𝐇𝐚𝐩𝐩𝐲 𝐈𝐧𝐝𝐞𝐩𝐞𝐧𝐝𝐞𝐧𝐜𝐞 𝐃𝐚𝐲!

🧠 Freedom gives us the opportunity to dream.
📚 𝐊𝐧𝐨𝐰𝐥𝐞𝐝𝐠𝐞 𝐠𝐢𝐯𝐞𝐬 𝐮𝐬 𝐭𝐡𝐞 𝐩𝐨𝐰𝐞𝐫 𝐭𝐨 𝐛𝐮𝐢𝐥𝐝.

🎊 Today, we celebrate the spirit of freedom, unity, and progress that defines India. Let's commit ourselves to contributing through 𝐜𝐨𝐧𝐭𝐢𝐧𝐮𝐨𝐮𝐬 𝐥𝐞𝐚𝐫𝐧𝐢𝐧𝐠, 𝐩𝐫𝐨𝐟𝐞𝐬𝐬𝐢𝐨𝐧𝐚𝐥 𝐞𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞, 𝐚𝐧𝐝 𝐢𝐧𝐭𝐞𝐠𝐫𝐢𝐭𝐲.

🙏 Wishing you and your family a very 𝐇𝐚𝐩𝐩𝐲 𝐈𝐧𝐝𝐞𝐩𝐞𝐧𝐝𝐞𝐧𝐜𝐞 𝐃𝐚𝐲!

11/08/2026

🆓 𝐅𝐫𝐞𝐞 𝐈𝐧𝐝 𝐀𝐒 𝟐 𝐞-𝐁𝐨𝐨𝐤: 𝐈𝐧𝐯𝐞𝐧𝐭𝐨𝐫𝐢𝐞𝐬

Greetings from Ind AS Edu. We are delighted to introduce our detailed e-Book on Ind AS 2 - Inventories.

📒 This publication contains a simple explanation with practical examples on –
1️⃣ Objective and Definitions
2️⃣ Difference between Net Realisable Value and Fair Value
3️⃣ Cost of Inventories – Purchase, Conversion, and Other Costs
4️⃣ Numerical Illustrations to calculate Cost per Unit, Abnormal Gain/Loss etc
5️⃣ Interest Expenses
6️⃣ 3 types of Cost Formulas
7️⃣ How to ascertain the Cost of Production and Closing Inventory
8️⃣ Write-down and Reversal of Inventories

⭐ 𝐓𝐡𝐢𝐬 𝐜𝐚𝐧 𝐛𝐞 𝐮𝐬𝐞𝐝 𝐚𝐬 𝐚 𝐪𝐮𝐢𝐜𝐤 𝐫𝐞𝐟𝐞𝐫𝐞𝐧𝐜𝐞 𝐚𝐧𝐝 𝐚 𝐬𝐡𝐨𝐫𝐭 𝐠𝐮𝐢𝐝𝐞 𝐭𝐨 𝐚𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐟𝐨𝐫 𝐢𝐧𝐯𝐞𝐧𝐭𝐨𝐫𝐢𝐞𝐬.

📲 DM to receive this free e-Book right in your inbox.

🙏 We hope you find it helpful.

05/08/2026

🌏 𝐆𝐥𝐨𝐛𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐔𝐩𝐝𝐚𝐭𝐞

📌 𝐓𝐰𝐨 𝐊𝐞𝐲 𝐃𝐞𝐜𝐢𝐬𝐢𝐨𝐧𝐬 𝐟𝐫𝐨𝐦 𝐭𝐡𝐞 𝐈𝐀𝐒𝐁'𝐬 𝐉𝐮𝐥𝐲 𝐌𝐞𝐞𝐭𝐢𝐧𝐠

📄 𝐏𝐨𝐬𝐭-𝐢𝐦𝐩𝐥𝐞𝐦𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐑𝐞𝐯𝐢𝐞𝐰 𝐨𝐟 𝐈𝐅𝐑𝐒 𝟏𝟔 – 𝐋𝐞𝐚𝐬𝐞𝐬
The IASB (International Accounting Standards Board) has concluded its review of stakeholder feedback on the Post-implementation Review (PIR) of IFRS 16 𝘓𝘦𝘢𝘴𝘦𝘴. Based on the feedback received, the Board believes that the Standard is broadly achieving its intended objectives.

However, acknowledging concerns about the continuing cost of applying certain requirements, the IASB has decided to initiate a project to explore ways of reducing implementation costs while preserving the quality and usefulness of lease-related financial information.

🗓️ The Project Summary and Feedback Statement are expected to be released in Q4 2026.

📄 𝐏𝐫𝐞𝐬𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐒𝐩𝐞𝐜𝐢𝐟𝐢𝐜 𝐓𝐚𝐱 𝐂𝐡𝐚𝐫𝐠𝐞𝐬 𝐮𝐧𝐝𝐞𝐫 𝐈𝐅𝐑𝐒 𝟏𝟖
The IASB has decided to propose amendments to IFRS 18 𝘗𝘳𝘦𝘴𝘦𝘯𝘵𝘢𝘵𝘪𝘰𝘯 𝘢𝘯𝘥 𝘋𝘪𝘴𝘤𝘭𝘰𝘴𝘶𝘳𝘦 𝘪𝘯 𝘍𝘪𝘯𝘢𝘯𝘤𝘪𝘢𝘭 𝘚𝘵𝘢𝘵𝘦𝘮𝘦𝘯𝘵𝘴. The proposed changes would require tax charges that are imposed as a direct substitute for income tax to be presented within the income taxes category in the Statement of Profit or Loss.

🗓️ An Exposure Draft is expected in Q4 2026.

🔗 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐁𝐨𝐚𝐫𝐝

15/07/2026

😇 We are overwhelmed to receive such a positive response from such an experienced Chartered Accountant.

🙌 Thank you for your support!

08/07/2026

📙 𝐈𝐧𝐝 𝐀𝐒 𝟏𝟏𝟓 𝐂𝐚𝐬𝐞 𝐒𝐭𝐮𝐝𝐲 - 𝐌𝐞𝐚𝐬𝐮𝐫𝐞𝐦𝐞𝐧𝐭 𝐨𝐟 𝐑𝐞𝐟𝐮𝐧𝐝 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐲

As part of our publication series, here is a detailed Case Study: Measurement of Refund Liability under Ind AS 115 - Revenue from Contracts with Customers.

𝐈𝐧 𝐭𝐡𝐢𝐬 𝐢𝐥𝐥𝐮𝐬𝐭𝐫𝐚𝐭𝐢𝐯𝐞 𝐞𝐱𝐚𝐦𝐩𝐥𝐞, 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐠𝐞𝐭 𝐚 𝐛𝐫𝐨𝐚𝐝 𝐮𝐧𝐝𝐞𝐫𝐬𝐭𝐚𝐧𝐝𝐢𝐧𝐠 𝐨𝐟 –

✅ Essence of Refund Liability
✅ Amount of consideration an entity expects to be entitled to
✅ Constraining estimates of Variable Consideration
✅ Calculation of Revenue to be recognised
✅ How Refund Liability is accounted for and presented
✅ Treatment of ‘Right to Recover Products’
✅ Detailed computation of figures along with Journal Entries
✅ Extract of Balance Sheet and Profit and Loss
✅ Paragraph references with applicable Notes
✅ Deferred tax adjustments

👉 For more such examples on Ind AS, please visit www.indasedu.com

📲 DM to receive straight in your inbox!

25/06/2026

🕰️ 𝐅𝐫𝐨𝐦 𝐭𝐡𝐞 𝐀𝐫𝐜𝐡𝐢𝐯𝐞

🥇 Our first-ever Ind AS Seminar was held at Taj Bengal Hotel Kolkata on 27-02-2011.

It was attended by 35+ participants and spread over 2 days.

Ind AS was a completely new area to India Inc, but unfortunately, it got deferred in 2011 by the UPA government since it is a complex set of accounting standards, and companies were unprepared for this massive change in financial reporting.

17/06/2026

𝐈𝐧𝐝 𝐀𝐒 𝐕𝐢𝐝𝐞𝐨: 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭𝐬 𝐭𝐨 𝐈𝐧𝐝 𝐀𝐒 𝟏 – 𝐂𝐥𝐚𝐬𝐬𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬 𝐚𝐬 𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐨𝐫 𝐍𝐨𝐧-𝐜𝐮𝐫𝐫𝐞𝐧𝐭

🧠 The recent amendment to 𝐈𝐧𝐝 𝐀𝐒 𝟏 – 𝐏𝐫𝐞𝐬𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬 on 𝘊𝘭𝘢𝘴𝘴𝘪𝘧𝘪𝘤𝘢𝘵𝘪𝘰𝘯 𝘰𝘧 𝘓𝘪𝘢𝘣𝘪𝘭𝘪𝘵𝘪𝘦𝘴 𝘢𝘴 𝘊𝘶𝘳𝘳𝘦𝘯𝘵 𝘰𝘳 𝘕𝘰𝘯-𝘤𝘶𝘳𝘳𝘦𝘯𝘵 has created significant interpretational challenges in practice – especially around loan covenants, roll-over rights, and management intent.

At its core, the amendment shifts the focus away from 𝐦𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐞𝐱𝐩𝐞𝐜𝐭𝐚𝐭𝐢𝐨𝐧𝐬 and places decisive emphasis on 𝐫𝐢𝐠𝐡𝐭𝐬 𝐭𝐡𝐚𝐭 𝐞𝐱𝐢𝐬𝐭 𝐚𝐭 𝐭𝐡𝐞 𝐫𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐝𝐚𝐭𝐞.

📘 To bridge the gap between theory and application, we have prepared a 𝐂𝐨𝐧𝐜𝐢𝐬𝐞 𝐕𝐢𝐝𝐞𝐨 𝐰𝐢𝐭𝐡 𝐬𝐞𝐯𝐞𝐫𝐚𝐥 𝐩𝐫𝐚𝐜𝐭𝐢𝐜𝐚𝐥 𝐞𝐱𝐚𝐦𝐩𝐥𝐞𝐬, covering common and complex scenarios faced by preparers, auditors, and CFOs – with clear conclusions and rationale aligned to the amended standard.

🖥️ 𝗣𝗹𝗲𝗮𝘀𝗲 𝗻𝗼𝘁𝗲: The full video is uploaded to our YouTube Channel.

🔽 𝗟𝗶𝗻𝗸 𝗶𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗰𝗼𝗺𝗺𝗲𝗻𝘁𝘀 𝘀𝗲𝗰𝘁𝗶𝗼𝗻 𝗯𝗲𝗹𝗼𝘄.

📲 Feel free to reach out on +91 99033 90576 if you would like to discuss specific scenarios.

04/06/2026

🌏 𝐆𝐥𝐨𝐛𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐍𝐞𝐰𝐬

📢 𝐈𝐀𝐒𝐁 𝐈𝐬𝐬𝐮𝐞𝐬 𝐈𝐅𝐑𝐒 𝟐𝟎 – 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐨𝐫𝐲 𝐀𝐬𝐬𝐞𝐭𝐬 𝐚𝐧𝐝 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐨𝐫𝐲 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬

On 27 May 2026, the International Accounting Standards Board (IASB) issued IFRS 20, which is a major new accounting standard for entities operating in rate-regulated industries. Entities that supply vital services such as electricity, water, gas, transportation, etc are often subject to this type of regulation.

It introduces a comprehensive accounting model for regulatory assets and regulatory liabilities arising from regulatory timing differences.

🔑 𝐊𝐞𝐲 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬 𝐨𝐟 𝐈𝐅𝐑𝐒 𝟐𝟎
✅ 𝟏. 𝐑𝐞𝐜𝐨𝐠𝐧𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐨𝐫𝐲 𝐀𝐬𝐬𝐞𝐭𝐬 𝐚𝐧𝐝 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬

✅ 𝟐. 𝐁𝐫𝐢𝐝𝐠𝐢𝐧𝐠 𝐭𝐡𝐞 𝐑𝐞𝐯𝐞𝐧𝐮𝐞 𝐓𝐢𝐦𝐢𝐧𝐠 𝐆𝐚𝐩

✅ 𝟑. 𝐄𝐧𝐡𝐚𝐧𝐜𝐞𝐝 𝐓𝐫𝐚𝐧𝐬𝐩𝐚𝐫𝐞𝐧𝐜𝐲

✅ 𝟒. 𝐑𝐞𝐩𝐥𝐚𝐜𝐞𝐦𝐞𝐧𝐭 𝐨𝐟 𝐈𝐅𝐑𝐒 𝟏𝟒

📅 𝐄𝐟𝐟𝐞𝐜𝐭𝐢𝐯𝐞 𝐃𝐚𝐭𝐞
IFRS 20 is effective for annual reporting periods beginning on or after 1 January 2029, with early application permitted.

💡 𝐖𝐡𝐲 𝐈𝐭 𝐌𝐚𝐭𝐭𝐞𝐫𝐬
For utilities and other rate-regulated entities, especially PSUs in India, IFRS 20 / Ind AS 120 could significantly impact reported assets, liabilities, profits, key performance metrics and disclosures.

ICAI, along with NFRA, should release an Exposure Draft soon so finance professionals can start preparing and evaluating the implications well before the mandatory effective date.

30/05/2026

📘 𝐈𝐧𝐝 𝐀𝐒 𝐄𝐱𝐚𝐦𝐩𝐥𝐞 𝐨𝐧 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐭𝐫𝐮𝐦𝐞𝐧𝐭𝐬

💡 This numerical worked example will give you an overview of -

1️⃣ Accounting for a Fair Value Gain and Disposal of Investment in Equity Instruments
2️⃣ How the Gain is recognised in OCI
3️⃣ Adjustments for Deferred Taxes
4️⃣ Extract of Profit and Loss and Changes in Equity
5️⃣ Calculation of Current Tax and DTL
6️⃣ Transfer of Gain to Retained Earnings
7️⃣ Applicable Journal Entries

📩DM to receive in your inbox.

We hope you find it helpful.

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