Articles by Vinod Kothari

Exposure Draft of New Lease Accounting Standard

Posted by Vinod Kothari 21 August 2010 10792 Views

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

New Regulatory regime for Core Investment Companies

Posted by Vinod Kothari 21 August 2010 13013 Views

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

Choosing your Teacher

Posted by Vinod Kothari 30 June 2010 7922 Views

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

IASB issues ED of new standard on revenue recognition

Posted by Vinod Kothari 30 June 2010 6777 Views

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

Is SARFAESI Act applicable to derivatives dues of banks?

Posted by Vinod Kothari 10 June 2010 12459 Views

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

Preparing for the Examinations

Posted by Vinod Kothari 20 April 2010 26636 Views

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

How to Attempt Theory Papers

Posted by Vinod Kothari 27 March 2010 34955 Views

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

Guide to accounting for financial instruments and derivatives

Posted by Vinod Kothari 25 April 2021 31474 Views

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

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

Posted by Vinod Kothari 12 March 2010 18174 Views

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