Category: ICWAI

ACCOUNTING FOR AMALGAMATIONS AND CORPORATE RESTRUCTURING

TechShristi

ACCOUNTING FOR AMALGAMATIONS AND CORPORATE RESTRUCTURING   The term “amalgam” means to unite, to come together as one, or to blend, and, from this root, the accounting terminology of ‘Amalgamations’ is derived. The popular meaning of “amalgamation” is the dissolution of one or more companies and transfer of business of dissolved single esavings transacentities to another entity. Companies and business… Read moreACCOUNTING FOR AMALGAMATIONS AND CORPORATE RESTRUCTURING

Introduction to managment

TechShristi

Introduction to managment from the book of principal of managment.Consist of basic introduction to management. A chapter of principal to managment           ESSENTIALS OF MANAGEMENT  UNIT – 1   INTRODUCTION  TO  MANAGEMENT   1.1         Introduction –   In the modern times one of the important human activities is managing.  Although management practice is as old as human civilization, the importance… Read moreIntroduction to managment

Draft CAS 6 ARMS LENGTH PRICE-after Kolkata meeting

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DRAFT COST ACCOUNTING STANDARD 6 ON DETERMINATION OF ARM’S LENGTH PRICE   The following is the COST ACCOUNTING STANDARD 6 (CAS 6) issued by the Council of the Institute of Cost and Works Accountants of India on “Determination of Arm’s Length Price ”.  The standard deals with the principles and methods of apportionment of determination of Arm’s Length Price.  In… Read moreDraft CAS 6 ARMS LENGTH PRICE-after Kolkata meeting