ITAT Ahmedabad held that law doesn’t require brought forward additional depreciation from preceding year to be set off against opening WDV of the assets. Thus, revision u/s. 263 of the Income Tax Act ...

NFRA's Series 4 focuses on auditor-Audit Committee communication regarding Ind AS 36 (Impairment) and SA 540 (Accounting ...

Automatic rebalancing eliminates the need to check and adjust your portfolio manually. While you should still monitor your ...

Learn how to use the High-Low Method to separate fixed and variable costs efficiently. Discover its applications, limitations, and how to calculate costs.

The consequences under Subchapter K and Sec. 1001 must be considered in a debt modification in which a lender takes an equity ...

Learn how the Economic Value of Equity (EVE) helps banks manage assets, understand interest rate risks, and its limitations ...