"09 March 2017" Archive - Page 4

Right Issue and IAS 32 Implication

A rights issue is basically when a company offers existing shareholders a right to purchase additional shares of the company at a given price, which is at a discount to the prevailing market price of the stock, to make the offer enticing for the shareholder and to ensure that the rights offer is fully subscribed to. ...

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Posted Under: Finance |

Translation of foreign currency financial statements

IASs have no explicit concept of functional currency. Whatever currency the accounts are presented in is simply known as the reporting currency (all other currencies are foreign currencies) and its role in the translation processes is similar to that of the US and UK functional currency. ...

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Posted Under: Finance |

Refund in GST Law

Procedure of Refund in GST is time bound and if not paid in time will be subject to interest. It seems to be simple . Circumstances are defined under which tax payer shall be eligible to file for refund and same shall be process a per the prescribed law. Refund of GST is prescribed in Section- 48 of the Revised GST Law....

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Posted Under: Finance |

Pre-Exam Studying: “A Well-Planned Policy”

So dear students, your examination forms filling process is complete, Hence, set your pre-exam studying policy, very clearly, to compete. With a prayer from the heart, reset your schedule, taking key factor as the time. Singing & smiling move onto your schedule, become a superstar & shine. ...

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Posted Under: Finance |
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