Reference No: F&A0474TECPages: 10Published on: 21, March, 2005
Abstract: This note defines the concept of deferred tax arising from timing differences between the accounting income and tax income. It gives detailed procedures for computation of deferred tax under various situations along with journal entries and provides details of presentation of deferred tax liability or asset in the financial statements. ... More
Reference No: COMM0025 Pages: 22Published on: 10, September, 2020
Abstract: On March 18, 2019, Yuvraj Mehta, head Corporate Brand Management & Communications (CBMC) at Larsen & Toubro (L&T), heard about negative media narratives against L&T, following a high-profile merger and acquisition (M&A) between the company and Mindtree. Some of the allegations against L&T were “hostile takeover” and “destruction of Mindtree’ ... More
Reference No: BP0441Pages: 11Published on: 31, March, 2020
Abstract: The case study of Price Waterhouse Bangalore’s audit of Satyam Computer Services Limited is an instructive one with respect to the liability of auditors under SEBI regulations. The series of decisions arising from Price Waterhouse’s audit of Satyam shed light on the jurisdiction of the Securities and Exchange ... More
Reference No: F&A0548TECPages: 12Published on: 5, November, 2019
Abstract: The Technical Note analyses the impact of Indian Accounting Standard (Ind AS) 115 converged with International Financial Reporting Standard 15 on income recognition practices in Real Estate Sector. Indian Accounting Standard 115 was made applicable from April 2018. The Technical Note also analyses the implications of Ind AS 115 for the business and finance of ... More
Reference No: F&A0396Pages: 4 Published on: 1, January, 1988
Abstract: The objective of this case is to discuss the time value of money and the role of discount rate in discounting procedure while evaluating any investment project or repayment schedule. The importance of concepts like present value and future value is discussed. Students are assigned to use factors like FVFn, ... More
Reference No: F&A0130TECPages: 21Published on: 1, January, 1970
Abstract: Describes some of the more common accounting records and procedures used by business organizations to prepare financial statements. The accounting records described are the journal and the ledger; the procedures of journalizing and ledger posting, and adjusting and closing processes are also dealt with. ... More
Reference No: CMA0306TEC Pages: 13Published on: 17, October, 1974
Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More
Reference No: F&A0578Pages: 9Published on: 29, August, 2025
Abstract: The case explores the intricacies of debt refinancing decisions in the context of large real estate assets. Neelima Patel, representing Roha Foods—a business-to-business food product supplier—faced a crucial financial decision. Having financed the company's expansion with a floating-rate mortgage loan from Cuttak Bank, she was now presented ... More
Reference No: F&A0582EXPages: 4Published on: 31, December, 2025
Abstract: MomoLand DXB is a neighbourhood food-truck business in Dubai’s Al Karama district, founded by an Iranian couple in the 1980s. Known for its authentic kebabs, wraps, and juices, the truck enjoys steady patronage and strong local recognition. As the founders plan retirement, they offer the business to Nirmal Uniyal, ... More
Reference No: CMA0483Pages: 3Published on: 1, January, 1979
Abstract: The case raises several questions about how to prioritize the relative importance of credit and non-credit factors in promoting fertilizer use. It also discusses the relative importance of two types of short-term agricultural credit - direct and indirect. These questions are posed with a view to understanding the contribution of ... More
Reference No: F&A0214Pages: 15Published on: 1, January, 1974
Abstract: The case focuses on the identification of end-users of the corporation's financial statements and their information needs. The case examines the deficiencies of the corporation's Annual Report vis-a-vis the expectations of its end- users. It also deals with the role of auditors in attesting the corporation's accounts. ... More
Reference No: F&A0361TECPages: 7Published on: 1, January, 1983
Abstract: This note compares the conventional and the Arditti- Levy methods of measuring cash flows and discount rate. It proves that the conventional method is consistent with the wealth maximizing principle. ... More
Reference No: CMA0806TECPages: 12Published on: 1, January, 2002
Abstract: The capital-theoritic framework provides logical guide to incorporate changes in natural and environmental capital into the National Income Accounts. It is shown that the real Net National Product can, in principle, be estimated by subtracting from convetional GNP, the depreciation of man-made, natural, and environmental capital valued at their respective ... More
Reference No: F&A0131TECPages: 14 Published on: 1, January, 1970
Abstract: The form and content of the profit and loss statement and related accounting concepts and conventions are described in this technical note. An actual profit and loss statement is used for illustrative purposes. The concepts covered include income realization and expense recognition. The note also describes the distinction between cash ... More
Reference No: F&A0518Pages: 8Published on: 1, December, 2015
Abstract: The case presents a context of irrational pricing in a stock and demonstrates the possible role of investor heuristics operating in the financial markets. The case is ideal in a course on behavioral finance to teach topics like the limits to arbitrage or the influence of various heuristics in financial ... More
