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Articles by Himanshu Kalra

All about GST - What, When and How

Posted by Himanshu Kalra 27 December 2014 87406 Views

The introduction of GST is being seen as second major tax reform after 1991. GST is in the limelight again and everyone wants to have a talk about it. Under this article, I have tried to summate basics of GST. Have a good read. What is GST? GST is th

Prepare Cash flow statement in 5 steps

Posted by Himanshu Kalra 01 December 2014 78560 Views

We all have been studying CFS since Class XII, know the theoretical part but when it comes to making Cash flow statements practically, we find ourselves in a jeopardy. I have been into such situations when the CFS wont tally, however hard I ma

Understanding AS 22 - Deferred Taxes

Posted by Himanshu Kalra 15 September 2014 109929 Views

AS 22 is considered a tricky accounting standard and rightly so. This article is an honest effort to explain the same it in simple words.Deferred tax means providing for the differences between accounting income an