myself

Things I am learning, written down plainly enough that I will still understand them next year.

I am a chartered accountant. When a new standard or rule lands, I study it and write the study here, in plain words first and the rule second. These are my notes, not advice.

  1. Ind AS 118The new shape of the profit and loss statement. India's version of IFRS 18, expected from 1 April 2027.