Articles by Vinod Kothari
View Full Profile
Guide to accounting for financial instruments and derivatives
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
How to do better in CA/CS Exams
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.
New Regulatory regime for Core Investment Companies
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
Exposure Draft of New Lease Accounting Standard
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
Choosing your Teacher
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
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?
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
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
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
Why do we fail? Sequel to How to Do Better in Exams
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
Popular Articles
- Income Tax Refund Status for AY 2026-27: How to Check Online?
- Income Tax Audit Last Date For The AY 2026-27
- TDS on Commission For FY 2026-27: Latest Rules, Rates and Threshold Limits with Different Sections
- Post Office Monthly Income Scheme For Senior Citizens 2026: Latest Interest Rate With Tax Implications
- Post Office MIS Scheme August 2026: Major Update For Joint Account Holders
- Tax Audit Under Section 44AB For AY 2026-27: Latest Rules with Due Date, Forms and Penalty
- Joint Bank Account Rules 2026: Know Before Adding Another Holder
- Section 87A Marginal Relief FY 2026-27: The Rs 12L Cliff, the Capital-Gains Carve-Out and 6 Worked Examples
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
