 Accounts Articles
Displaying 130 - 140 of 200 in 20 pages
By dilip k raina On 16 June 2010 at 10:29
FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES-IAS 29 Since we are talking of accounting standards which are acceptable internationally, thus the quality of such standards making them stable and dependent in the long run for better presentation ...
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By CA Kishore, Cert IFRS & Valuer On 28 May 2010 at 17:58
Many times, we see that many companies which are in startup stage i.e. during construction period and before it is ready for commencing commercial operations do not prepare Profit and Loss Account for the year / period and the total expenditure incu...
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By dilip k raina On 24 May 2010 at 11:45
IMPAIRMENT OF ASSETS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS(IFRS)-A VIEW While some of our professional brothers will be updating their knowledge to be ready for the implementation of IFRS from the next financial year the need of the hou...
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By Chinmaya Hegde On 07 May 2010 at 10:59
Accounting Standard 22 explains about Accounting for Taxes on Income had created a great deal of fear in me before i have actually gone through it.So this article is for those who have sufferred from Defferred tax fobia....
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By Vinod Kothari On 19 March 2010 at 17:04
Guide to accounting for financial instruments and derivatives All that stuff about AS 30, 31 and 32 Note of cautionWe would like to start this article with two notes of caution. First, AS 30, 31 and AS 32 are Indian accounting standards that corresp...
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By CA. Amit Daga On 03 February 2010 at 16:57
The Core Group, constituted by the Ministry of Corporate Affairs for convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS) from April, 2011, that held its meeting on 11th January 2010 agreed that in view ...
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By CA. Rishabh Mittal On 17 December 2009 at 13:50
ACCOUNTING ASPECTSICAI has already issued Guidance Note on Accounting for Self Generated CER’s & it is made effective from 01st July, 2009. It mainly focuses on recognition of CER’s in financial statements. Here, we’ll discuss ...
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By dilip k raina On 07 December 2009 at 10:08
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IRFS)-GLIMPSEDilip K RainaWith the opening of world economies and cross border investments the need for adoption of uniform accounting standards while preparing financial statements was felt prompting v...
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By Member (Account Deleted) On 14 November 2009 at 12:13
TYPES OF FINANCIAL ANALYSISFinancial statements are analysed by different parties for different purposed. The analysis is done from different angles. Accordingly, we can classify financial statement analysis into different categories as follows:1. ...
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By Member (Account Deleted) On 30 October 2009 at 14:09
DEPRECIATION – A SOURCE OF FUND OR NOTv Arguments in favour of considering it as a source of fund1. Depreciation is considered as an expired cost. It is included within cost of goods sold. It is an allocated cost which is realised when go...
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