Daily Archives: September 13, 2015

Insurance Contracts Ind AS 104

Indian Accounting Standard (Ind AS 104) Insurance Contracts (see Note-1) (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective 1. The objective of this Indian Accounting Standard (Ind AS) is to specify the financial reporting for insurance contracts by… Read More »

Business Combination Ind AS 103

Indian Accounting Standard (Ind AS 103) Business Combinations (This Indian Accounting Standard includes paragraphs set out in bold type and plain type which have equal authority. Paragraphs in bold type indicate the main principles.) Objective  1. The objective of this Indian Accounting Standard (Ind AS) on Business Combinations is to improve the relevance, reliability and comparability… Read More »

Share-based Payment Ind AS 102

Indian Accounting Standard (Ind AS 102) Share-based Payment (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.). Objective of Share-based Payment (IND AS 102) 1. The objective of this Standard is to specify the financial reporting by an entity when… Read More »