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Articles by Jerold Ferreira

Hedge Accounting

Jerold Ferreira 08 November 2021 at 09:44

A hedge is an investment that is made with the intention of reducing the risk of adverse price movements in an asset. Normally, a hedge consists of taking an offsetting or opposite positions in a related security.

IND AS 12: Income Taxes

Jerold Ferreira 04 October 2021 at 09:38

Income taxes as per the Indian Accounting Standard 12 include both domestic and foreign taxes, which are based on taxable profits. It also includes withholding taxes.