Ruchi Gandhi

Never Stop Learning

Ruchi Gandhi

About Ruchi Gandhi

A CA together with MBA (Fin) and M Com, she relishes taking interest in insightful writing in the domain of taxation and finance. She has gained experience as a full-time author and has also served an accounting role in industry.


NBFC

RBI Tightens Large Exposure Rules for Infrastructure De...

The RBI has brought a change in the concentration of risk norms for NBFCs involved in infrastructure finance. The Reserve Bank of India (Non-Banking Financ...

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SEBI

SEBI’s Proposed MF-Only PMS: What Investors Need to K...

The Securities and Exchange Board of India (SEBI) has recently proposed some important changes in the rules of Portfolio Management Services (PMS). This ai...

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Finance & Accounting

An overview of IAS 26 on Retirement Benefit Plans

IAS 26 establishes the measurement and disclosure criteria for reporting retirement benefit schemes. All plans must provide a statement of changes in net a...

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Finance & Accounting

A brief overview of IFRS 9 on Financial Instruments...

IFRS 9 is effective for the fiscal years beginning on or after January 1st, 2018, while early adoption is also permitted. The International Accounting Stan...

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Finance & Accounting

A summary of IAS 24 on Related Party Disclosures

A parent entity is required by International Accounting Standard 24 to disclose its transactions with associates, joint ventures, or subsidiaries, commonly...

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Finance & Accounting

All you need to know about IAS 23 on Borrowing Costs...

IAS 23 addresses whether interest or financing charges of borrowing money should be expensed or capitalized. The standard specifies whether borrowing expen...

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Transfer Pricing in India

An insight into Negotiated Transfer Pricing

Negotiation between the purchasing and selling divisions might determine the transfer price. This would be reasonable if it could be anticipated that such...

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Transfer Pricing in India

An overview of Cost-based transfer pricing

Companies encourage intra-company commerce and purchasing between divisions in order to optimize profits and improve competition. The transfer price is the...

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