Articles by Tapan

avatarView Full Profile

Government Audit

  Tapan    07 December 2015 at 17:39

Issue Key Points to Remember C&AG Appointed by President of India Remuneration equivalent to Supreme Court Judge Removal by House of Parliament; majority of at least 2/3rd of the members To hold o



Mergers & Acquisitions - Synergies

  Tapan    29 August 2015 at 12:33

Synergies refer to expected cost savings, growth opportunities, and other financial benefits that occur as a result of the combination of two companies. A correct estimation of synergies is needed to produce a successful transaction. The combination



Revaluation of Assets

  Tapan    10 August 2015 at 10:40

Revaluation of fixed assets is the process of increasing or decreasing their carrying value in case of major changes in fair market value of the fixed asset. A fixed asset is initially recorded at cost but subsequently its carrying amount is increase



Revenue or Capital Expenditure

  Tapan    17 July 2015 at 11:03

Companies incur costs to acquire resources that will be used in operations to generate profits. Every cost creates either an immediate benefit or a future economic benefit. Determining when the company will realize the benefit from a cost is paramoun



An introduction to private equity

  Tapan    06 July 2015 at 10:32

Raising equity for companies via private equity (PE) route has been one of the most important aspects of the investment banking services after mergers and acquisitions. Individuals, aristocrats, syndicates and merchant banks have been providing a for



Three different mechanisms for an IPO

  Tapan    25 June 2015 at 10:46

The decision to list a company is often taken considering the market trends. When the primary markets are strong, there is a natural temptation to take a company public. This is because, in a strong market, the company gets much more than its fair va