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 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
The rapid advancement in information technology has revolutionised the Indian banking sector—perhaps one of the largest in the world as far as its extensive branch network is concerned. Not a day passes without a new ATM being opened or a new
Another avenue to save tax was introduced in the Budget 2010 in the form of section 80CCF. This section allows a deduction of Rs. 20,000 for investments made in Infrastructure Bonds. Recently, IFCI has come up with an issue of Long Term Infrastructu
DETAILED PROCEDURE TO BE FOLLOWED ALONG WITH SWITCHOVER FEE STRUCTURE FOR CONVERTING FROM PE-II TO IPCC
ASCERTAINING THE CAPITAL REQUIREMENTS Fixed and Working capital assessments are a professional exercise which demands strong knowledge of business operation as well as finance. Working capital is the active portion of the capital for a business. It
IMPACT OF ADOPTION OF IFRS ON ACCOUNTING PRACTICES Basic Concept Mix of historical cost and fair valuation. True and fair over-ride In extremely rare circumstances when management concludes that compliance with a requirement in an IFRS or an Inter
Ok.. I agree the results were terribly low this time..!! So what!! Why this helluva noise over results!! It had to happen!! We knew about it.. and even if we didn’t know.. why such a panic!! CA has always been a kind of course where the res
For some students Exam time is the most stressful part of their life. But to be honest this is not a correct thinking or approach.
T.D.S means the Tax deducted at source. Whenever a person liable to deduct tax of another person under Income Tax Act, deducts tax, the credit of such tax is given to the deductee when his liability to pay income tax is calculated. Such credit is giv
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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