Accounts Articles


Accounting for E-commerce Business

Posted by Chetna Rathi 31 July 2018 44820 Views

Growth of ecommerce has revolutionized the way of conducting the business. The buyer and the sellers are the mere click of the



Accounting Treatment of Spare Parts - Capital Spares

Posted by Karan Khanchandani 19 May 2018 69585 Views

Kabhi kisi �EXTRA� ko �extra� mat samajhna, kyunki kya pata us �extra� ka accounting treatment �EXTRAordinary� h



Cash Flow Management: A Key For Business Growth

Posted by Kapila Tanwar 31 March 2018 6782 Views

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



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

Posted by CA Anuj Agrawal 28 February 2018 3322 Views

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

Posted by B.COM, ACA, DISA Namrata 27 February 2018 8778 Views

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

Posted by Gowtham 24 January 2018 51742 Views

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



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

Posted by sumeet 23 January 2018 19097 Views

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....



New Lease Accounting Standard

Posted by Nidhi 25 November 2017 7433 Views

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?

Posted by CA Anuj Agrawal 14 November 2017 4742 Views

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?

Posted by CA Anuj Agrawal 08 November 2017 6439 Views

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 ...




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