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Category: Economics and Financial Reporting

Economics and Financial Reporting

Comments on Revised Guidance Note on Accounting of Political Parties – Exposure Draft

April 6, 201912 min read

During the year 2012, ICAI had first issued a Guidance Note on “Accounting and Auditing of Political Parties” as desired by the Election Commission of

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Accounting, Accounting of Political Party, accounting standards, Political Party, Political party accounting standards, revised guidance note
Economics and Financial Reporting International Tax

UK CFC exemption rule to the extent financing connected with UK activities constitutes ‘illegal state aid’

April 3, 20193 min read

UK CFC rules reallocate profits to the UK Company which are artificially diverted to an offshore subsidiary (located in low or nil tax jurisdiction) in

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Economy, Financing, Illegal State Aid, International Tax, UK CFC exemption
Economics and Financial Reporting

Intelligent Financial Reporting – Differential Accounting Chaos

April 3, 20192 min read

As I discussed in my previous article that Intelligent Financial Reporting is something which will focus on single reporting or one reporting concept, whether it

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Accounting Chaos, accounting standards, Differential Accounting Chaos, Financial, Financial Reporting Chaos, Intelligent Financial Reporting
Economics and Financial Reporting

Political Corporation with Revenue Motive

April 2, 20192 min read

A political party is considered as an organisation which runs for cause of public good and has a non profit motive. Now the question which

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Political Party, Political party accounting standards, revenue model, revenue recognition
Economics and Financial Reporting

Intelligent Financial Reporting

April 2, 20192 min read

In today’s age Financial Reporting has become the one of the prominent aspect of the economy. With the ability of the small retail investors channelizing

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Accounting Chaos, accounting standards, Differential Accounting Chaos, Financial, Financial Reporting Chaos, Intelligent Financial Reporting
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