Controversy always cropped between taxpayer and income tax department whenever taxpayer claim exemption under section 54 and 54F for investment made in multiple houses. Question that now arise whether the prefix ‘a’ used before the word residential house is interpreted in singular or plural sense.
Financial reporting means reporting to stakeholders, i.e., investors, creditors, public, debt providers, governments and government agencies take care of all regulatory requirements.
Forecasting & Budgeting both play an important role in business as it helps in strategizing the business, formulating the strategies based the assessment of trend & latest developments in industry.
Financial planning and analysis, often abbreviated as FP&A, is the very important function of finance. Its very closely monitored by management as generally majority of business decisions are taken basis the analysis done in FP&A. FP&A function not only covers analysis on the information pertaining to all the streams of accounting
Emotional Intelligence is essential for success especially for leaders. Though technical knowledge is important to have proper control over the process, however, emotional intelligence in parallel plays vital role in present scenario. Now-a -days
SWOT analysis assist an organization for better future. It is overall evaluation of company’s strengths, weaknesses, opportunities & threats.
Financial statements alone are not sufficient to communicate the entity’s overall performance, Management Discussion and Analysis (‘MD&A’) has become a core element of the communication package for external reporting purpose now a days.
IFRS is based more on principles when compared with US GAAP which is more rule based standard. One of the reasons for convergence to IFRS is the need for a business to present its financial statements on the same basis as its foreign competitors in order to make comparisons easier.
CA Garima Mittal Introduction Pharmaceutical markets are extremely complex. Consumer demand is often indirect for prescription drugs medicated by doctors. New drugs must undergo costly and time consuming process before it could be sold in the market. Further, brainstorming & analysis need to be done about what to work on and how intensively to invest […]
Merger and acquisitions are the key forms of corporate restructuring. M&A activities are increasing over period. Achieving the economies of scale, broadening geographic market coverage, and more effectively competing have helped to create a flurry of acquisitions in the marketplace.