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Articles by B.COM, ACA, DISA Namrata

IAS-23 borrowing costs

B.COM, ACA, DISA Namrata 31 August 2017 at 10:52

IAS 23 describes the treatment of borrowing costs. Most of the entities borrow, to fund their activities and incur intere

Understanding Security Review Program

B.COM, ACA, DISA Namrata 22 April 2016 at 10:50

When do we consider that Information system assets are secure ?We consider them secure when the expected losses that will occur over some time are at an acceptable level.From the above it is evident that it is not possible to safeguard all assets and