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It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future.
In the current Indian accounting system, all lands are being shown as fixed assets in the financial statements of any Company and are being depreciated based on...
We all got to hear by now that some major companies in India including Tata Consultancy Services (TCS) are planning to buy back its shares in order to improve e...
Ind-As -110 �Consolidated Financial Statements� para B 41-42 defines situation where even an entity holds less than 50% of the voting rights of another entity
As we all know and perhaps keep a track about all the latest developments related to the proposed merger of Idea and Vodafone, it would be interesting to co-re...
As India moves towards International Financial Reporting Standards (Ind-AS/ IFRS) requirements gradually, there are some fundamental changes which are imperativ...
It is quite general practice to provide concessional loans and/ or to provide goods of an entity to its own employees. These are generally treated at their norm...
There are many situations in businesses where a Parent Company issues some kind of written piece of paper (we usually call it guarantee) to a lender on behalf o...
Unlike in current accounting practices in India, there is a need to identify Functional Currency for every entity whose financial statements are being prepared ...
Public related many activities/ services around the world are being given to private entities to build and operate and after certain point of time (depending up...
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