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Tips for CA students
IntroductionMy discussion here dealt withCA course preparation and presentation. My articles deals what is the realproblemof a ca student , how mentally prepared for facing the challenges and finally how to handle the CAexam effectively and defiantly
Some Differences between IFRS and AS
Differences v DividendsØ Dividends are classified as a financial liability and are reported in the income statement as an expense. If dividends are declared subsequent to the balance sheet date, it is not recognised as liability. (I
Penalty u/s. 271(1)(C)
If the Assessing officer or Commissioner (Appeals) in the course of any proceedings under the Act is satisfied that any person has concealed the particulars of his income or furnished inaccurate particulars of such income, then he can direct that suc
Remission of Loan
Remission of Unsecured LoanCase for Taxability u/s 41(1) vis-à-vis 28(iv)Brief facts for issue in discussion are as under- ABC Pvt. Ltd had taken unsecured loan from various parties. For the first 2 years the company paid interest regularly a
IAS 32 Financial Instruments
IAS 32 Financial Instruments - Definition v A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entityv The financial instr
IFRS Challenges
IFRS - Challenges n Major Challenges : v Shortage of Resources With the convergence to IFRS, implementation of SOX, strengthening of corporate governance norms, increasing financial regulations and global economic growth, acc
Why IFRS.. Introduction
Why IFRS? Ø Numero-uno accounting framework with global acceptance.Ø Business going global, more cross border transactionØ Access to international capitalØ Single global financial reporting language&O
List of IFRS
The following IFRS statements are currently issued:IFRS 1 First time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale an
How far the gold price will go.
How far the gold price will go. In the past few days gold price have shown the glitters of it in real terms setting new levels of high in price. Gold prices zoomed to a record high at Rs 15,200 per 10 gram in the Indian bullion market in the past fe
When we will get the next bull market rally.
When we will get the next bull market rally. Each and every one is having one question in mind that when the Indian stock market will come out from the downward trend and will make another bull market rally. In fact the answer to this question is dif
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