KyaTax

Ind AS Adjustment Helper

Enter the figures for each common adjustment and KyaTax computes the Ind AS impact — journal entries, effect on P&L / OCI / Reserves, deferred tax, and an AS → Ind AS net-worth reconciliation. Fill only the sections that apply to you.

Starting point

A. Operating Lease Ind AS 116

Capitalise an operating lease — recognise a Right-of-Use asset & lease liability; replace rent with depreciation + interest (year 1 shown).

B. Expected Credit Loss Ind AS 109

Provision-matrix ECL on trade receivables (simplified single rate).

C. Loan Processing Fee — EIR Ind AS 109

Upfront fee (expensed under AS) is deferred and amortised over the loan tenure under the effective-interest method.

D. Fair Value of Investments Ind AS 113 / 109

Re-measure investments to fair value. FVTPL → through P&L; FVOCI → through OCI.

E. Proposed Dividend Reversal Ind AS 10

Dividend proposed after year-end is not a liability until declared — reverse the provision back to reserves.

Ind AS Transition Impact

💬 CFO help

Disclaimer: A guided working aid for common adjustments only, using simplified assumptions (e.g. year-1 lease impact, single-rate ECL, straight-line fee amortisation). Ind AS application requires professional judgement and entity-specific analysis. Not a substitute for review by a qualified professional; do not use directly for statutory financial statements.

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