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Latest published cases

List of Latest Published Cases

  1. Industry Note on Analysis of change in income recognition practices before and after implementation of Ind AS 115

    Authors: Sindhi, Vicky Vasudev;

    Reference No: F&A0548TEC Pages: 12 Published 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

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  2. Crowd Funding: Concept and Economic Rationale

    Authors: Jacob, Joshy; Varma, Jayanth R;

    Reference No: F&A0530TEC Pages: 14 Published on: 30, March, 2016

    Abstract: Crowfunding is a relatively new way of raising capital for early stage entrepreneurial ventures. It involves raising funds from a large number of individuals in small denominations. The note discusses various aspects of the different forms of crowfunding. It describes the mechanics involved in the most popular form of crowfunding ... More

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  3. Accounting for Deferred Taxes

    Authors: Gandhi, Shailesh;

    Reference No: F&A0474TEC Pages: 10 Published 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

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  4. Introducing Natural and Environmental Capital into National Income Accounts

    Authors: Ahuja, Vinod;

    Reference No: CMA0806TEC Pages: 12 Published 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

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  5. Fundamental Valuation of Shares

    Authors: V Raghunathan;

    Reference No: F&A0409TEC Pages: 9 Published on: 1, January, 1991

    Abstract: The note deals with the fundamental approach to share valuation, incorporating the adjustments for bonus and rights issues. ... More

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  6. Project Interactions: Use of the NPV Rule

    Authors: Pandey, I M;

    Reference No: F&A0369TEC Pages: 12 Published on: 1, January, 1985

    Abstract: This technical note shows application of the NPV rule under complicated investment situations. Specifically, it shows the use of the NPV rule in handling three types of investment problems: 1) projects with different lives; 2) investment timing; and 3) project replacement. ... More

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  7. Investment Decisions under Inflation

    Authors: Pandey, I M;

    Reference No: F&A0368TEC Pages: 7 Published on: 1, January, 1985

    Abstract: Deals with the problem of evaluating investment proposals under inflationary conditions. It shows the adjustments to be made in cash flows and the discount rates to incorporate the effect of inflation in investment decisions. ... More

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  8. Project Cost Control: Cost Estimating, Coding and Cost Accounting

    Authors: Shukla, P R;

    Reference No: PROD0189TEC Pages: 7 Published on: 1, January, 1984

    Abstract: Discusses the estimation of cost in project situations at various points in time. Also discusses coding to facilitate reporting and control of costs, and the cost accounting procedure for the project situation. ... More

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  9. Aspects of Credit Policy

    Authors: Pandey, I M;

    Reference No: F&A0363TEC Pages: 8 Published on: 1, January, 1983

    Abstract: The note adopts an analytical approach for describing the various dimensions of the credit policy. It specifically focuses on issues such as credit standard, collection policy and discounts, and bad debt losses. ... More

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  10. The Concept of Cost and Capital

    Authors: Pandey, I M;

    Reference No: F&A0360TEC Pages: 3 Published on: 1, January, 1983

    Abstract: The note discusses the concept and measurement problems of cost of capital in nontechnical language. ... More

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  11. Capital Investment Analysis: Correct Definitions of Cash Flows and Cost of Capital

    Authors: Pandey, I M;

    Reference No: F&A0361TEC Pages: 7 Published 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

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  12. Introduction to the Concept of Costs

    Authors: Malya, M Meenakshi;

    Reference No: QM0149TEC Pages: 6 Published on: 1, January, 1979

    Abstract: This is a technical note that introduces the concept of relevant costs for decisionmaking. Examples are provided. ... More

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  13. Interface Between Government and Public Undertakings: The Audit Control (D)

    Authors: Bhatt, Anil;

    Reference No: BP0158TEC(D) Pages: 3 Published on: 1, January, 1979

    Abstract: The note discusses control through audit. In particular, it discusses the forms of audits, the role of the CAG, and criticism of the role of audit. ... More

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  14. Performance Budgeting and Auditing

    Authors: Sambrani, Shreekant;

    Reference No: CMA0306TEC Pages: 13 Published 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

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