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Articles by Vinod Kothari

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New Regulatory regime for Core Investment Companies

  Vinod Kothari    21 August 2010 at 15:18

New regulatory framework for Core Investment Companies by Vinod Kothari and Team, Vinod Kothari & Company The issue as to whether non-depository companies, which are merely passive holding companies, meant for maintaining control over grou

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Posted in Corporate Law |   12669 Views


Exposure Draft of New Lease Accounting Standard

  Vinod Kothari    21 August 2010 at 15:17

Exposure draft on Lease Accounting The end of finance-operating lease distinction All leases to come on the balance sheet Vinod Kothari It has been for several years (14 years approx) that the G4 +1 approach to lease accounting, linked to Aust

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Posted in Accounts  1 comments |   10482 Views


Choosing your Teacher

  Vinod Kothari    30 June 2010 at 12:45

Choosing your teacher Vinod Kothari www.vinodkothari.com This article is a sequel in the series of general articles that I have written for students – How to perform better in CA/CS exams (http://www.caclubindia.com/articles/how-to

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Posted in Students  9 comments |   7350 Views


IASB issues ED of new standard on revenue recognition

  Vinod Kothari    30 June 2010 at 12:44

IASB issues ED of new standard on revenue recognition Revenues to be deferred to recognize performance obligations in sales and services Vinod Kothari www.vinodkothari.com, email vinod@vinodkothari.com As a part of a

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Posted in Accounts |   6528 Views


Is SARFAESI Act applicable to derivatives dues of banks?

  Vinod Kothari    10 June 2010 at 12:23

Whether SARFAESI Act is applicableto derivatives dues of banksVinod Kothari The Securitisation Act (SARFAESI Act) marks the swinging of the pendulum – law was against the lender and for the borrower prior to 2002; the SARFAESI Act swung the pen

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Posted in Corporate Law  3 comments |   11829 Views


Preparing for the Examinations

  Vinod Kothari    20 April 2010 at 11:13

Are you writing exams in a few weeks from now? Then, I would sincerely suggest you can stop reading this article and go back to your studies. This article is surely less important than your studies, and may be you can come back once you have taken y

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Posted in Students  33 comments |   26247 Views


How to Attempt Theory Papers

  Vinod Kothari    27 March 2010 at 12:58

How to attempt theory papers Vinod Kothari While writing this article, I had in mind chartered accountancy and company secretaryship examinations in India. If you are taking any other exam, please do use your discretion in applying the techniques/tri

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Posted in Students  72 comments |   34470 Views


Guide to accounting for financial instruments and derivatives

  Vinod Kothari    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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Posted in Accounts  8 comments |   28698 Views


Why do we fail? Sequel to How to Do Better in Exams

  Vinod Kothari    12 March 2010 at 12:28

Why do we fail?Sequel to How to Do Better in Exams ByVinod Kothari My article titled How to Do Better in CA/CS Exams evoked what I regard as tremendous response. I am so happy that lots of students liked it, and in fact, many wrote mails packed with

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Posted in Students  11 comments |   17742 Views


How to do better in CA/CS Exams

  Vinod Kothari    09 March 2010 at 11:49

I write this with the caption how to do better in CA/CS exams, but in fact, the write up applies to just about every exam.

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Posted in Students  40 comments |   36855 Views