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...
We have a situation where standard says that an entity will have power over other entity when it has current ability(refer Para 10 above) to direct the “relevant activities” (as defined in Ind-As 103- “Business Combinations”) of an investee which essentially means that existing rights which can in substance direct these relevant activities to conclude as power
India being an agriculture based economy, many activities are being carried out in way to raise live animals, crop harvesting & selling etc and apart from its dealing within an unorganized sector, there are many corporate sector (either listed or not) which directly or indirectly operate into such agricultural activities in India.
CA Anuj Agrawal There are many situations where an entity needs to incur substantial amount of money to ensure proper use/ access to its existing Assets by way of constructing roads, electricity transmission lines, water well etc. which is generally being called as Enabling Assets. These are eventually not in the name of the entity […]
In current Indian accounting system, all lands are being shown as fixed assets in financial statements of any Company and are being depreciated based on their lives accordingly.
