Accounts Articles

Financial Intelligence Unit (India)

Reena Kewat 16 May 2013 at 12:00

FINANCIAL INTELLIGENCE UNIT (INDIA) A NEW STEP TO CONTROL MONEY LAUNDERING Introduction Money Laundering has always been a matter of discussion for government of all the countries. Money laundering is the process of conce

Capitalization of Borrowing Cost

CA Prashant Gupta 15 May 2013 at 12:22

In this competition market mostly business work on borrowed funds. Finance has the work to arrange and utilize the funds. But after this Q is raised, when this borrowing cost will be capitalized and when it is charged to revenue. AS-16 deals with th

Practical aspects of Financial Closure for a Project (Part-2)

CMA Ramesh Krishnan 16 April 2013 at 12:51

Practical aspects of financial closure for a Project (Part-2) Debt finance: Means of project finance contains the combination of Equity Debt for the project proposal which may requires procuring the project capex items for make the

Infrastructure Financing

Dr. Anand Wadadekar 11 April 2013 at 12:05

At INFRASTRUCTURE FINANCING NEED OF MORE EFFECTIVE WAYS ABSTRACT Infrastructure sector in India has not been able to perform to its full capacity, majorly due to the Government red tapes, lack of funds and very long gestation perio

A Critique on Equating Growth in Market Indices To Returns

CA. Nirmal Ghorawat 10 April 2013 at 12:14

Why equating the Compounded Annual Growth Rate [CAGR] of market indices, BSE Sensex or NSE CNX Nifty, with returns to an equity investor is a material misstatement, particularly if it is a long period of time? I have often come across perceivably

Practical aspects of financial closure for a Project (Part-1)

CMA Ramesh Krishnan 08 April 2013 at 12:29

Practical aspects of financial closure for a Project (Part-1) Project Financing Module: In the Finance field Project financing is playing great role. Under various financing options for various businesses and industries, Project finance is diff

Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11

Nirmal Shah 29 March 2013 at 11:26

Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11 Press release for External Commercial Borrowings (ECB) is as below: External Commercial Borrowings (ECB): Repayment of Rupee loans A.P. (DI

Practical Applications of AS - Questionnaire

CA Ashish Pathak 21 March 2013 at 11:19

QUESTIONNAIRE ON ACCOUNTING STANDARDS AS - 1 - Disclosure of Accounting Policies Are the following fundamental accounting assumptions followed: Going concern concept (Note, the concept shall be evaluated wit

Essential Points of Revised Schedule VI For CA FINAL- Part I

CA Parul Saxena 16 February 2013 at 08:26

Hello everyone. All of you are aware about the fact that Revised Schedule VI has been made applicable in ICAI exams from November 2012. So I have tried to make a synopsis of the facts t

Financial Analysis

ashish sharma 11 February 2013 at 12:55

Meaning Financial Analysis deals with analysis of financial statments. it is one of the most important and useful tool to figure out a company's strenghts and weaknesses by establishing a proper relationship between the items of balance sheet an