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Articles by B.COM, ACA, DISA Namrata

IAS-23 borrowing costs

Posted by B.COM, ACA, DISA Namrata 27 February 2018 8782 Views

IAS 23 describes the treatment of borrowing costs. Most of the entities borrow, to fund their activities and incur intere

Understanding Security Review Program

Posted by B.COM, ACA, DISA Namrata 22 April 2016 3636 Views

When do we consider that Information system assets are secure ?We consider them secure when the expected losses that will occur over some time are at an acceptable level.From the above it is evident that it is not possible to safeguard all assets and