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Authors: Jain lshita

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No More Off The Books: Lease Accounting At TSM Inc.
Authors: Agarwalla Sobhesh Kumar; Jain lshita ;

Reference No: F&A0581 Pages: 11 Published on: 31, December, 2025

Abstract: Due to a change in accounting regulations, TSM Inc. was faced with a major change in the process of recording leases in its financial statements. This case explores the implications of transitioning from IND AS 17 to IND AS 116, by analysing financial statements under the two standards. lt focuses on the ... More

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