Finance : In continuation to our earlier article on ‘Risk Management Strategy vs. Risk Management objectives’, let’s understan...
CA, CS, CMA : Election, election and election…Now a day’s every candidate is trying to lure his/her candidature in such a fashion that he/ s...
CA, CS, CMA : Every business list down its strategy to move forward and for that it gears up its executives by providing them some agreed target...
CA, CS, CMA : When an Entity is being acquired by another Entity, it has two way to look at it, first being 100% acquired where all controlling ...
CA, CS, CMA : Often debts include clauses in which either borrower or an issuer can prepay the debt amount earlier than its contractually agreed...
Fair Values are being used as one of the measurement requirements to recognize certain transactions/ Assets/ Liabilities as required by respective Accounting Standards (i.e. Ind-As).
Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per the agreed terms OR an immediate re-payment might be initiated which can end the relationship related to the debt. Often these terms are e.g. agreed debt […]
As per MCA notification, Insurance Companies are required to transit their financial statements into Ind-As starting from April 2018 with previous period comparatives. Since everyone is waiting for a comprehensive accounting standards i.e. IFRS-17 (which will eventually replace the existing IFRS-4/ Ind-As 104) which is likely to be issued by first half of the current year and will be effective from 1 January 2021 (effective date has already been finalized globally).
The term extension clause could be kind of automatic or could be at the option of borrower which indicates that if the rates at which the extension can be done is below market rate then borrower will surely go for extension.
Normal sale and purchase transactions (i.e. non financial instruments) which are being done based on delivery basis still can contain embedded derivatives in case of payments have been contracted in foreign currency.
Leased Assets are being given to earn rentals and all future rentals normally should be agreed in a way where it can actually beat inflation amount to keep that earning relevant for owner of assets.
In finance, a credit derivative refers to any one of various instruments and techniques designed to separate and then transfer credit risk or the risk of an event of default of a corporate or sovereign borrower, transferring it to an entity other than lender or debtholder.
In continuation of previous articles Double-double test, Caps & Floor & Call/Put/ Prepayments – Embedded Derivatives as per Ind-As/ IFRS, Foreign currency denominated bonds/debts are very common in practice and these are being issued for payments into some foreign currency either for Principal or Interest related payments.
Many times Goods and Services are being sold/ rendered by using different kind of arrangements/ entities based on terms and conditions which could change Revenue Recognition criteria in its entirety and a careful assessment is always required because if any incorrect assessment is done it could have a significant impact on amount of revenue.
In today’s globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other forms of business formats, wherever applicable. When it comes to present Financial Statements
