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Foreign currency transactions, foreign activities, and translation to presentation currency are all covered by IAS 21. Foreign currency transactions and op...
The component of IAS 27 on Consolidated and Separate Financial Statements that deals with accounting for subsidiaries on consolidation is replaced by IFRS...
In the Union Budget of 2022-23, an announcement was made to set up 75 Digital Banking Units (DBUs) in 75 districts of India to commemorate seventy five yea...
The Securities and Exchange Board of India (SEBI) vide its circular in December, 2011 had issued guidelines to implement SEBI KYC (Know Your Customer) Regi...
e-Dispute Resolution Scheme, 2022 has been recently launched by the Central Board of Direct Taxes (CBDT) with a view to settle tax disputed of small tax pa...
Introduction Transfer pricing is a situation where a department or a division of a company supplies products or resources to other departments...
The Reserve Bank of India (RBI) has released a circular on 11th April, 2022 defining the scope of function and role of a Chief Compliance Officer (CCO) in...
Nowadays it has become very common on part of the companies to issue stocks to their employees to retain them, incentivise them to perform better and longe...
Fintech refers to the integration of finance and technology. It is a field that makes financial...
NBFC provides loans, credit, and financial services like banks, but it does not have a full ban...
Alternative Investment Funds (AIFs) are a type of investment vehicle where money is invested ou...
Since the launch of Startup India in 2016, the startup world in India has undergone a major tra...
GIFT City is emerging as one of the most important finance and IT hubs in India. The vision of...
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