Practical compliance guides

Accounting and Bookkeeping · 8 min read

Ind AS Applicability: Who Must Comply (FY 2025-26)

The net worth and listing tests that pull a company into Ind AS, and when. The rule, the threshold and what it means in practice. Read the full guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Ind AS 117: Insurance Contracts

Measurement of insurance contracts, and who in India it actually binds. The rule, the threshold and what it means in practice. Read the full guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Internal Financial Controls (IFC) under Section 143(3)(i): Design, Testing, Reporting

The controls the auditor must report on, and what failure looks like. The rule, the threshold and what it means in practice. Current Indian practice.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

AS 15 vs Ind AS 19: Employee Benefits — Gratuity and Actuarial Valuation

Ind AS 19 routes remeasurement through OCI; AS 15 does not. What applies, what does not, and the number that decides it. Written for Indian SMEs.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

AS 19 vs Ind AS 116: Leases — Operating Lease to ROU

Ind AS 116 puts almost every lease on balance sheet; AS 19 splits them. The rule, the threshold and what it means in practice. Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

AS 22 vs Ind AS 12: Deferred Tax — Timing vs Temporary Differences

Timing differences under AS 22 against temporary differences under Ind AS 12. Set out with the working, not just the rule. With the numbers set out.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 8 min read

AS 9 vs Ind AS 115: Revenue Recognition — Old vs 5-Step Model

Risks and rewards under AS 9 against performance obligations under Ind AS 115. Set out with the working, not just the rule. Updated for Indian rules.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

The 3 Golden Rules of Accounting Explained With Journal Entry Examples

Debit what comes in, credit what goes out - applied to real journal entries. The rule, the threshold and what it means in practice. Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

TCS Under Section 52 for E-Commerce Sellers: How the 0.5% Works

Marketplaces collect 0.5% TCS; how to claim it back through your GSTR-2B. The rule, the threshold and what it means in practice. See related terms.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

What Is the Accounts Payable Process? The Full P2P Cycle Explained

Requisition to payment, with the control at each handoff. What applies, what does not, and the number that decides it. A practical guide for India.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Is Odoo Good Accounting Software? Pros and Cons for Indian Businesses

Where Odoo fits Indian compliance, and where it needs configuration work. The rule, the threshold and what it means in practice. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 12 min read

How to Migrate Data From Tally to Odoo

Masters, balances and history moved without losing the audit trail. The rule, the threshold and what it means in practice. Updated for Indian rules.

CACA Puja Pradhan · Jul 20