Sowmya

Published on 15 Jan 2026

@sowmya

Legal Status and Authority of Accounting Standards in India

Understand who issues Accounting Standards in India, their legal authority under Companies Act 2013, ICAI, MCA and auditor responsibility explained clearly

Sowmya

Updated on 19 Jan 2026

@sowmya

Applicability of Accounting Standards – Complete Study Guide

Learn applicability of Accounting Standards in India, including MSME, SMC, company rules, exemptions, ICDS and practical examples in one complete guide.

Sowmya

Published on 14 Jan 2026

@sowmya

Financial Statement Framework MCQs, Problems & Cases

Practice MCQs, practical problems and scenario-based questions on the Financial Statement Framework to improve your understanding and exam preparation.

Sowmya

Published on 14 Jan 2026

@sowmya

Capital Maintenance and Profit Determination Explained

Understand capital maintenance concepts and how real profit is determined in accounting using historical cost, purchasing power and physical capital.

Sowmya

Updated on 14 Jan 2026

@sowmya

Measurement of Financial Statement Elements Explained

Learn how assets and liabilities are measured in financial statements using historical cost, current cost, realisable value and present value.