Articles by Dilip K Raina

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IMPAIRMENT OF ASSETS UNDER IFRS

Posted by Dilip K Raina 24 May 2010 35939 Views

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



INTERNATIONAL FINANCIAL REPORTING STANDARDS (IRFS)-GLIMPSE

Posted by Dilip K Raina 07 December 2009 24826 Views

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



The Basics of ERP Implementation

Posted by Dilip K Raina 07 September 2009 20070 Views

The need for Enterprise Resources Planning was felt because of the growth of business houses which used to operate within a limited area and with a comparatively lesser capital .These business houses were being managed by owners direct



Concept of Mutuality-a discussion

Posted by Dilip K Raina 18 July 2009 60192 Views

In view of the circular no.11/2008 dated 19-12-2008 issued by the department of Income Tax to make certain changes with respect to taxation of certain assesses claming exemption under section 11 as charitable institution as well as mutual organizati



Business Income vs Charitable Institutions

Posted by Dilip K Raina 15 April 2009 14639 Views

Business Income vs Charitable Institutions “I cannot forget the services rendered by the commercial class, but I want you to make Congress your own and we would willingly surrender the reins to you. The work can be better done by you. But if



Cost control through ERP

Posted by Dilip K Raina 16 March 2009 12277 Views

The third quarter financial results make it clear that the slowdown continues and may prolong. A worst hit sector in the current crisis has been infrastructure, having been hit twice, first by the steep price rise of inputsin land prices raw material




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