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.


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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Transfer Pricing in India

All you need to know about Market-Based Transfer Pricin...

For corporations with a small number of subsidiaries, simple supply chains, in which commodities are moved from one division to another, function well. But...

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Finance & Accounting

Identification of Operating Segments under IFRS 8

IFRS 8 deals with the identification of operating segments of an organization. The underlying concept of IFRS 8 is that an organization should disclose inf...

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