Accounts Articles

Capitalization of Borrowing Cost

Posted by CA Prashant Gupta 15 May 2013 44463 Views

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)

Posted by CMA Ramesh Krishnan 16 April 2013 15548 Views

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

Posted by Dr. Anand Wadadekar 11 April 2013 16181 Views

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

Posted by CA. Nirmal Ghorawat 10 April 2013 5695 Views

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)

Posted by CMA Ramesh Krishnan 08 April 2013 28842 Views

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

Posted by Nirmal Shah 29 March 2013 28295 Views

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

Posted by CA Ashish Pathak 21 March 2013 29457 Views

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

Posted by CA Parul Saxena 16 February 2013 29312 Views

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

Posted by ashish sharma 11 February 2013 20772 Views

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

History of Accountancy

Posted by Nishant Chowdhary 06 February 2013 17272 Views

Accountancy- Introduction All the organizations accomplish their goals through a group of people who work together for fulfilling the purpose of organization