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Browse Articles Accounts Articles

Displaying 1 - 10 of 201 in 21 pages

Basic understanding of an EPC Contract

By CMA Ramesh Krishnan On 21 May 2013 at 11:59

Introduction: EPC contract is a very popular type of contract in the contact management module. Full form of the word EPC is Engineering, Procurement & Construction. EPC module contract mostly used in inf...

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0 comments | 694 hits


Overview of Revised Format of Auditor's Report

By Rahul Sethia On 16 May 2013 at 14:01

Auditors Report is the finale of the professional work of an auditor. It also acts as a means of communication with various stakeholders of the company. After the year 2008, commonly remembered as the year of financial crisis, superior clar...

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4 comments | 2155 hits


Financial Intelligence Unit (India)

By Reena Kewat On 16 May 2013 at 12:00

FINANCIAL INTELLIGENCE UNIT (INDIA) A NEW STEP TO CONTROL MONEY LAUNDERING Introduction Money Laundering has always been a matter of discussion for government of all the countries. Money laundering is the process of conce...

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0 comments | 1207 hits


Capitalization of Borrowing Cost

By CA Prashant Gupta On 15 May 2013 at 12:22

In this competition market mostly business work on borrowed funds. Finance has the work to arrange and utilize the funds. But after this Q is raised, when this borrowing cost will be capitalized and when it is charged to revenue. AS-16 deals with th...

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14 comments | 1583 hits


Practical aspects of Financial Closure for a Project (Part-2)

By CMA Ramesh Krishnan On 16 April 2013 at 12:51

Practical aspects of financial closure for a Project (Part-2) Debt finance: Means of project finance contains the combination of Equity Debt for the project proposal which may requires procuring the project capex items for make the...

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1 comments | 753 hits


Infrastructure Financing

By Anand Wadadekar On 11 April 2013 at 12:05

At INFRASTRUCTURE FINANCING NEED OF MORE EFFECTIVE WAYS ABSTRACT Infrastructure sector in India has not been able to perform to its full capacity, majorly due to the Government red tapes, lack of funds and very long gestation perio...

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1 comments | 1621 hits


A Critique on Equating Growth in Market Indices To Returns

By CA. Nirmal Ghorawat On 10 April 2013 at 12:14

Why equating the Compounded Annual Growth Rate [CAGR] of market indices, BSE Sensex or NSE CNX Nifty, with returns to an equity investor is a material misstatement, particularly if it is a long period of time? I have often come across perceivably ...

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0 comments | 1067 hits


Practical aspects of financial closure for a Project (Part-1)

By CMA Ramesh Krishnan On 08 April 2013 at 12:29

Practical aspects of financial closure for a Project (Part-1) Project Financing Module: In the Finance field Project financing is playing great role. Under various financing options for various businesses and industries, Project finance is diff...

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5 comments | 1310 hits


Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11

By Nirmal Shah On 29 March 2013 at 11:26

Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11 Press release for External Commercial Borrowings (ECB) is as below: External Commercial Borrowings (ECB): Repayment of Rupee loans A.P. (DI...

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0 comments | 1850 hits


Practical Applications of AS - Questionnaire

By ASHISH On 21 March 2013 at 11:19

QUESTIONNAIRE ON ACCOUNTING STANDARDS AS - 1 - Disclosure of Accounting Policies Are the following fundamental accounting assumptions followed: Going concern concept (Note, the concept shall be evaluated wit...

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11 comments | 5413 hits




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