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Accounts Articles


Cash Flow Management: A Key For Business Growth

  Kapila Tanwar    02 October 2017 at 17:17

Cash Flow, an important key factor for every business but more critical for startups to manage.



Non-Controlling Interest - "Initial Measurement" Policy Choice Available?

  CA Anuj Agrawal    01 September 2017 at 11:08

When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling rights will be with Parent Ent..



IAS-23 borrowing costs

  B.COM, ACA, DISA Namrata    31 August 2017 at 10:52

IAS 23 describes the treatment of borrowing costs. Most of the entities borrow, to fund their activities and incur intere



Ind AS 1 - Presentation of Financial Statements - A Threadbare Analysis

  Gowtham    28 July 2017 at 11:40

Ind AS-1 - Presentation of Financial Statements - A Threadbare Analysis



How Reliance will record its new phone in the books of accounts!

  sumeet    27 July 2017 at 11:05

This article is a personal analysis and conclusion of the author about the unique nature of transactions for the sale of upcoming feature phones of Reiance Jio...



Acquisition of Fixed Assets and their Deferred Tax Impacts

  CA Kunal Narwadkar    08 June 2017 at 11:32

Taxation and accounting treatment of Interest on borrowings & Foreign exchange fluctuations related to acquisition of Fixed Assets and their Deferred Tax Impact..



New Lease Accounting Standard

  Nidhi    29 May 2017 at 11:11

Article on how are the entities as "Lessee" in a lease contract getting ready for FASB- ASC 842 implementation? What are some the important points



Protective Rights - If to consider for controlling percentage?

  CA Anuj Agrawal    18 May 2017 at 11:19

While analyzing the control aspect on any investments made by an entity, we usually go by the definition which suggests that while evaluating such rights which ..



Hedge Accounting - What is allowed to be hedged?

  CA Anuj Agrawal    12 May 2017 at 11:11

Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance sheet items (e.g. Investments etc) or an effect on Profit/Loss ..



Hedge Accounting - Risk Management 'Strategy' vs Risk Management 'Objectives'

  CA Anuj Agrawal    08 May 2017 at 10:39

Several of our readers requested to have clarity on Hedge Accounting, However it will indeed be a very long topic hence from now onwards, we will start taking t..