Articles by CA Rakesh Ishi

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10 Study Techniques used during CA Exams

CA Rakesh Ishi 23 November 2022 at 10:36

Focus on your study time on the important areas that are most frequently asked in the exams.

Non-Compliances related to Cash Flow Statement

CA Rakesh Ishi 04 November 2022 at 08:58

Note to the financial statements of the company on Trade Receivables that there is an increase in trade receivables while comparing the outstanding balance as at the end of the previous year and the current year.

Non-Compliances related to Auditor's Report

CA Rakesh Ishi 24 October 2022 at 08:07

It was observed that the separate section on going concern was not reported by the auditor as required by SA 570 (Revised)

Importance of Time Management for Chartered Accountants

CA Rakesh Ishi 17 October 2022 at 08:43

Time is like an arrow, once left the bow does not come back. There are 24 Hours in a day just like everyone else. There is no magic to optimize your 24 hours, it's just planning effectively. Management refers to effective utilization of resources.

Non-Compliances related to components of Profit & Loss Statement

CA Rakesh Ishi 14 October 2022 at 16:31

It was noted from the accounting policy of revenue that the element of financing has not been considered if the credit term is consistent with market practices...

Common Non-Compliances of Financial Reporting: Equity & Liabilities - Part 3

CA Rakesh Ishi 11 October 2022 at 15:50

Common Non-Compliances of Financial Reporting: Equity & Liabilities

Opportunities at ICAI for CAs

CA Rakesh Ishi 10 October 2022 at 14:03

To improve the financial reporting practices in the country, the ICAI has constituted Financial Reporting Review Board (FRRB)

Non-Compliances of Financial Reporting - Assets - Part 2

CA Rakesh Ishi 07 October 2022 at 08:46

OBSERVATIONS1. INVESTMENTS IN EQUITY SHARESIt was observed from the note to the financial statements on Non-Current Investments that the value of investments in..