Vikas Sharma

ITFG clarifications on other standards: government grants and duty exemptions under Ind AS 20, functional currency under Ind AS 21, related party disclosures, cash flows, segments and presentation under Schedule III4 Oct 2026 ITFG clarifications on Ind AS 12, 16, 23 and 38: deferred tax during a tax holiday and on land, what may be capitalised as property, plant and equipment, spare parts, revised useful lives and processing fees as borrowing cost4 Oct 2026 ITFG clarifications on Ind AS 32 and Ind AS 33: preference shares and convertible instruments as equity or liability, foreign currency convertible bonds, and earnings per share in separate and consolidated statements4 Oct 2026 ITFG clarifications on Ind AS 109 and Ind AS 107: financial guarantees given for group companies, loans and deposits carrying no interest, processing fees and prepayment, modification of loans, shares held as stock-in-trade and incentives receivable4 Oct 2026 ITFG clarifications on business combinations and consolidation: the acquisition date under a Tribunal scheme, common control mergers and demergers, investment entities, and investments in subsidiaries and associates4 Oct 2026 ITFG clarifications on Ind AS 101 (part 2): long term foreign currency monetary items under paragraph D13AA, investments in subsidiaries at deemed cost, service concessions, non-controlling interests and past business combinations4 Oct 2026 ITFG clarifications on Ind AS 101 (part 1): the date of transition, the deemed cost exemption and its limits, capital work-in-progress, government grants on transition and unamortised processing fees4 Oct 2026 ITFG clarifications on Ind AS applicability: the roadmap for holding, subsidiary, associate and joint venture companies, NBFCs, section 8 companies and branch offices, and how net worth is computed4 Oct 2026 ICAI Ind AS Disclosures Checklist: how a finance team uses it at the year end, how it is arranged standard by standard, and the disclosures most often missed4 Oct 2026 Ind AS v IFRS: the carve-outs, the Indian additions and the other differences standard by standard, and the IFRS amendments not yet notified as on 1 April 20254 Oct 2026 Conceptual Framework for Financial Reporting under Ind AS: its status, the objective of financial reporting, qualitative characteristics, the elements, recognition and derecognition, measurement bases and presentation4 Oct 2026 Ind AS 117, Insurance Contracts: who applies it and from when, what an insurance contract is, groups of contracts, the general measurement model with the contractual service margin, the premium allocation approach and presentation4 Oct 2026