Articles by Vinod Kothari

New Regulatory regime for Core Investment Companies

Vinod Kothari 21 August 2010 at 15:18

New regulatory framework for Core Investment Companies by Vinod Kothari and Team, Vinod Kothari & Company The issue as to whether non-depository companies, which are merely passive holding companies, meant for maintaining control over grou

Exposure Draft of New Lease Accounting Standard

Vinod Kothari 21 August 2010 at 15:17

Exposure draft on Lease Accounting The end of finance-operating lease distinction All leases to come on the balance sheet Vinod Kothari It has been for several years (14 years approx) that the G4 +1 approach to lease accounting, linked to Aust

Choosing your Teacher

Vinod Kothari 30 June 2010 at 12:45

Choosing your teacher Vinod Kothari www.vinodkothari.com This article is a sequel in the series of general articles that I have written for students – How to perform better in CA/CS exams (http://www.caclubindia.com/articles/how-to

IASB issues ED of new standard on revenue recognition

Vinod Kothari 30 June 2010 at 12:44

IASB issues ED of new standard on revenue recognition Revenues to be deferred to recognize performance obligations in sales and services Vinod Kothari www.vinodkothari.com, email vinod@vinodkothari.com As a part of a

Is SARFAESI Act applicable to derivatives dues of banks?

Vinod Kothari 10 June 2010 at 12:23

Whether SARFAESI Act is applicableto derivatives dues of banksVinod Kothari The Securitisation Act (SARFAESI Act) marks the swinging of the pendulum – law was against the lender and for the borrower prior to 2002; the SARFAESI Act swung the pen

Preparing for the Examinations

Vinod Kothari 20 April 2010 at 11:13

Are you writing exams in a few weeks from now? Then, I would sincerely suggest you can stop reading this article and go back to your studies. This article is surely less important than your studies, and may be you can come back once you have taken y

How to Attempt Theory Papers

Vinod Kothari 27 March 2010 at 12:58

How to attempt theory papers Vinod Kothari While writing this article, I had in mind chartered accountancy and company secretaryship examinations in India. If you are taking any other exam, please do use your discretion in applying the techniques/tri

Guide to accounting for financial instruments and derivatives

Vinod Kothari 19 March 2010 at 17:04

Guide to accounting for financial instruments and derivatives All that stuff about AS 30, 31 and 32 Note of cautionWe would like to start this article with two notes of caution. First, AS 30, 31 and AS 32 are Indian accounting standards that corresp

Why do we fail? Sequel to How to Do Better in Exams

Vinod Kothari 12 March 2010 at 12:28

Why do we fail?Sequel to How to Do Better in Exams ByVinod Kothari My article titled How to Do Better in CA/CS Exams evoked what I regard as tremendous response. I am so happy that lots of students liked it, and in fact, many wrote mails packed with