View Full Profile
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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
Continue Reading »
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.
Continue Reading »
Member Strength 38,17,495 and growing..
CAclubindia
