Author: Nirmal Ghorawat

• 2010

  IAS 23 BORROWING COSTS

  Download this Post in PDF Format 1.     STATUS         Mandatory 2.     OBJECTIVE         Prescribe the Accounting Treatment for BORROWING COSTS. 3.     NOT APPLICABLE     Does not deal with ACTUAL or IMPUTED Cost of…
• 2010

  IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES

  Synopsis – Objective ; – Scope; – Determination of Functional Currency; -Change in Functional Currency; -Definition of Foreign Currency; -Initial Recognition of Foreign Currency; -Remeasurement of Foreign Currency Transactions into…
• 2010

  IFRS 3 BUSINESS COMBINATIONS

  Presentation on Business Combinations Synopsis – Objective; -Core Principle; -Scope; -Definition of Business; -Recognition – Acquirer’s Perspective; -Identify the Acquirer; -How To Identify the Acquirer; -Measure the Cost of Business…
• 2010

  DEEMED DIVIDEND U/s 2(22)(e)

  [First Published On 02 February 2010, Last Updated on 25 November 2013] Download a Copy of this Document in PDF Format Download a Copy of the Presentation in PDF Format…

  
• 2009

  GOODS AND SERVICE TAX IN INDIA – A STUDY ON THE FIRST DISCUSSION PAPER

  The First Discussion Paper on Goods and Service Tax (GST) in India envisages a Dual GST structure with defined functions and responsibilities of the Centre and States with the objective…

  
• 2009

  AGRICULTURAL INCOME WILL CONTINUE TO BE EXEMPT FROM INCOME TAX UNDER THE NEW CODE

  1.            Continuation of Exemption of Agricultural Income under the New Code Section 10 read with Entry in Sl. No. 1 of the Sixth Schedule of the Direct Taxes Code Bill,…