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Financial Statements Audit simply means the examination, inspection, or review of an entity's financial statements[1]. The process of financial statement a...
The issues of auditing disclosures have been recently considered by the International Auditing and Assurance Standards Board (IAASB)[1]. Various factors su...
A venture's receipt of government grants is crucial for the preparation of financial statements for two reasons. First, an appropriate accounting strategy...
Profit and loss are two sides of a coin. However, incurring losses can be demoralizing for the business, but the Indian Income-tax law does provide taxpaye...
Businesses often face a financial crunch due to delayed payments by their customers and the inability of the businesses to collect those payments and other...
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Financial fraud is quite frequent in an organisation regardless of strict regulatory requirements. Frauds are not always extraneous, like phishing; fraud c...
The recent amendments to the Foreign Exchange Management (Non-debt Instrument) Rules, 2019 (FEM...
Gifts amongst spouses in India are generally not subject to tax and, therefore, remain a very a...
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The capital market regulator, i.e., the Securities Exchange Board of India (SEBI), made signifi...
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