This article covers the Functional Currency aspect differentiating with Presentation Currency as laid in Ind AS 21 i.e. IAS 21, which is totally new concept when India converges to IFRS. Introduction India has laid do
A gold mutual fund is like a mutual fund backed by gold as the underlying asset and would be held mostly in demat form. An investor would get a securities certificate issued by the mutual fund running the Gold Mutual Fund defining
Speaking what the other wants to hear! A short True Story from our pre-historic times: In between the grand lunch, accompanied by Kings of all neighbouring Kingdoms, where the most exquisite and the tastiest foods
Lost money in stocks? Use it to save tax An important rule of investing is not to be swayed by market volatility. If you panic and sell your stocks when they are down, you may repent later. However, if the stocks you bought a few months ago are runn
In the digital age, the current affairs reach our living room 24*7. The power of internet and social media makes the news and rumours spread like a wildfire. Because of this information overload we become so focused on details that we begin to ign
Allowability of provision made by banks for Investment Depreciation Reserve due to MTM for AFS & HFT and amortization of premium on HTM. Many banks are disallowed for the certain deductions which are to be made as per RBI statutory regulat
Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. In that case, the service receiver will register himself with service
*Tring Tring Tring Tring* "Hey 1147/1200. Gethhhh dii" is the EPIC NEWS if my Life which I got when I was in my 12th Grade.! I wasn't happy about it though, as "U missed a CENTUM, by 1 mark in Commerce, by 2 marks in Accountan
RECENT CASE OF RANBAXY LABS LMITED v. UNION OF INDIA AND OTHERS[1] : DATE FOR DETERMINATION OF INTEREST ON REFUND UNDER S. 11-BB OF CENTRAL EXCISE ACT, 1944 VISHAL MISHRA INTRODUCTION Under the Central Excise Act, 1944, an assessee can make a cl
What is the primary objective of a financial statement? A financial statement is the language of a business through which it communicates. It is a summary of the business performance for a defined period. A summary always req
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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