Vikas Sharma

Impairment of assets under Ind AS 36: indicators, recoverable amount, value in use, cash-generating units, goodwill and reversal, with a worked example4 Oct 2026 Defined benefit plans under Ind AS 19: the obligation, plan assets, service cost, net interest and remeasurements in other comprehensive income, with a worked gratuity example4 Oct 2026 Deferred tax under Ind AS 12: tax base, taxable and deductible temporary differences, unused tax losses, measurement and where the tax is recognised, with a worked example4 Oct 2026 Lessor accounting, lease modifications and sale and leaseback under Ind AS 116: finance and operating leases, reassessment and modification by the lessee, and the seller-lessee's gain, with a worked example4 Oct 2026 Lessee accounting under Ind AS 116: identifying a lease, the lease term, the lease liability and the right-of-use asset, with a worked example4 Oct 2026 ICAI Technical Guide on Preparation of Financial Statements under Cash Basis of Accounting: who may keep accounts on the cash basis, what the statements contain and how they differ from accrual accounts4 Oct 2026 ICAI Accounting Standards (AS) Disclosures Checklist: how a finance team uses it at the year end, what it covers standard by standard, and the disclosures most often missed4 Oct 2026 ICAI Technical Guide on Accounting Treatment of Bullion (Gold) Borrowing and Lending Transactions: how a nominated bank accounts for gold borrowed and gold lent to a jeweller at initial recognition, at the year end and on settlement4 Oct 2026 ICAI Guidance Note on Financial Statements of Non-Corporate Entities: which proprietorships, firms, trusts and associations it covers, the balance sheet and profit and loss formats, and the notes required4 Oct 2026 ICAI Guidance Note on Financial Statements of Limited Liability Partnerships: who it applies to, the balance sheet and statement of profit and loss formats, general instructions and notes4 Oct 2026 ICAI Guidance Note on Combined and Carve-out Financial Statements: what they are, when they are prepared, how transactions and balances are allocated, and what must be disclosed4 Oct 2026 ICAI Guidance Note on Accounting for Derivative Contracts (Revised 2021): who applies it, fair value through profit or loss, hedge accounting for AS entities, presentation and disclosures4 Oct 2026