December 15, 2025
This post discusses accounting policy on segment reporting disclosed by Bajaj Auto Limited in its financial statements for the year ended 31 March 2023 and compares the same with financial statements for the year ended 31 March 2025
December 14, 2025
This post discusses accounting policy on investment in subsidiaries, joint ventures and associates disclosed by Bharti Airtel Limited
December 12, 2025
This post discusses whether the investment property accounting policy disclosed by Coal India Limited in its financial statements for the year ended 31 March 2023 and 31 March 2025 meet the criteria of material accounting policy as per Ind AS 1
December 11, 2025
The post discusses solution to an issue on consolidation of subsidiary that is under liquidation submitted in issue repository of https://gaapadvisors.com under Ind AS Framework. The same is applicable under IFRS framework too
December 10, 2025
This post discusses conceptually the accounting for common control business combination under Ind AS Framework. The same is not applicable to IFRS Framework