Tag: global accounting standards
Showing 3 articles tagged with "global accounting standards"
Ind AS 118: What Changes When the P&L Gets a New Structure
Ind AS 118 replaces Ind AS 1, and what the new P&L category structure means for CFOs, FP&A teams, and auditors preparing for April 2027.
The Hidden Debt: Is Your Balance Sheet Ready for Ind AS 116?
Lease accounting under Ind AS 116, the EBITDA illusion it creates, and what FP&A teams need to model differently as a result.
The Free iPhone Illusion: Revenue Recognition under Ind AS 115 and IFRS 15
The accounting disconnect between billing and revenue recognition in bundled contracts, and why it creates traps for CFOs, FP&A teams, and dividend decisions.