Finance Ppl: ARTICLES



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Showing posts with label ARTICLES. Show all posts
Showing posts with label ARTICLES. Show all posts

Spotting the Red-Flags in ML activities

What is AML? Anti-Money Laundering refers to set of laws, regulations and procedures, that are designed to prevent people from disg...
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Changes in LEASE ACCOUNTING

Accounting in Lessee’s books Before 2019 Companies followed Ind AS 17, which required lessees to classify leases as either operati...
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Corporate Office Finance Roles in a Multi-Business Structure

In a centralized corporate office managing a diverse conglomerate, the corporate finance team functions as the strategic decision maker ...
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ESOP and its tax implications

What is an ESOP? An Employee Stock Option Plan is a scheme where a company grants its select employees the right to buy shares at a ...
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Managing Working capital of seasonal business

Managing working capital in lean periods means keeping working capital under control and using resources carefully so the business can stay...
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Phasing out Anti-profiteering provisions

What was the motive for introduction of anti-profiteering provisions as per Govt notification? The anti-profiteering provisions un...
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The process of Due diligence

What is Due Diligence? Due diligence is investigation and analysis carried out before entering into business transaction (e.g., merg...
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Construction Industry- Indian context

Construction industry defines projects based on their physical purpose and contractual risk. They are summarised as follows: Reside...
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Taxation of charitable trusts under section 12AB

What's Trust? What does Income tax Act say about it? The term 'Trust' is not explicitly defined in Income tax Act. Ba...
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MSME and GST

What are MSMEs? MSMEs stand for Micro, Small, and Medium Enterprises. The classification of MSMEs in India is defined under the Micro,...
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