Practical compliance guides

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 · 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 · 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 · 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

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 · 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

TallyPrime Accounting for Ahmedabad Traders & Manufacturers (GST/e-Way Bill)

Tally for Ahmedabad traders, with e-way bill and stock reconciliation. The rule, the threshold and what it means in practice. A practitioner guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Xero Bookkeeping for Ahmedabad Exporters & Global-Facing SMEs

Xero set up for Ahmedabad exporters, LUT and FIRC included. What applies, what does not, and the number that decides it. Written by qualified CAs.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Xero Setup & Bookkeeping for Delhi Businesses with Overseas Clients

Xero for Delhi firms billing overseas clients, with FIRC tracking. The rule, the threshold and what it means in practice. Written by qualified CAs.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Xero Bookkeeping for Mumbai Firms Serving Global Clients (Multi-Currency)

Multi-currency books in Xero for Mumbai exporters. The rule, the threshold and what it means in practice. Written by qualified CAs Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Retainer & Project Billing for Gurugram Agencies & MNC Service Units

Retainer revenue and realisation tracking for Gurugram firms. The rule, the threshold and what it means in practice. With the disclosure checklist.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Accounting for Ahmedabad Consultants & Professional-Services Firms

Retainer billing and WIP for Ahmedabad professional firms. What applies, what does not, and the number that decides it. With the disclosure checklist.

CACA Puja Pradhan · Jul 20