Articles by CA Diwakar Jha

Initiatives: Perceive, Plan, Pursue

Posted by CA Diwakar Jha 11 July 2018 6529 Views

The crazy people who think they can change the world are the ones who actually do that. Imagine if light bulb wasn�t invented, imagine if wheels were neve

Mindset and planning to clear CA Final

Posted by CA Diwakar Jha 09 August 2018 42242 Views

Hello friends, this is Diwakar Jha, a Chartered Accountant by profession currently working with an MNC.I found many students searching answer for the questions ...

GST: The Rise of a New Dawn

Posted by CA Diwakar Jha 30 December 2017 4267 Views

Introduction and Impact of GST

Budget 2017 - Making India Globally Viable

Posted by CA Diwakar Jha 31 August 2017 3083 Views

Key highlights of Budget 2017

GST: The dawn of a new day

Posted by CA Diwakar Jha 19 August 2017 5816 Views

The Goods and Services Tax (GST) is a value added tax that will replace all indirect taxes levied on goods and services by the Government

Internal Financial Controls (IFC)

Posted by CA Diwakar Jha 06 June 2023 251101 Views

As per Section 134 of the Companies Act, 2013 (the Act), the term 'Internal Financial Controls' means the policies and procedures adopted by the company

Ind AS 38 : Intangible Assets

Posted by CA Diwakar Jha 09 April 2020 144489 Views

The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS.

Ind AS 40 : Investment Property

Posted by CA Diwakar Jha 23 August 2017 40450 Views

An investment property is a real estate property that has been purchased with the intention of earning a return on the investment (purchase) either through rent (income), the future resale of the property or both.