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Q. Define the Constructive Receipt?
Constructive Receipt - A taxpayer is considered to have received income even though monies are not in hand, it may have been set aside or otherwise made available. An illustration is interest on a bank account.
#how it works
Dual Aspect Concept - Accounting Principle This is, no doubt, the basic concept in accounting. Under this concept, each transaction has got a two-fold aspect: (i) yielding
Types of Warrants The warrants can be classified into different types. They are: Detachable Warrants These warrants are issued with most debentures, like convertible o
how do legal consideration affect a firms credit policy
(a) Prior to FAS 133 if companies qualified for hedge accounting their hedges were assumed to be perfect-no valuation or testing required. Currently under FAS 133 risk managers se
Implementing Systems Effectively: Much of the accounting process has been taken over by office automation systems. Whereas once the vast majority of bookkeeping and reporting t
What is the Hirfindahl-Hirschman Index? A: The Hirfindahl-Hirschman Index, or HHI, is the standard measure employed by economists to evaluate market concentration. The greater
paid-up equty 100000 earning of the company 10000 praice - earning ratio(PIE) 20 no.of equty share
Two companies are identical in all aspects except in the debt-equity profile. Company X has 14% debentures worth Rs. 25,00,000 whereas company Y does not have any debt. Both compan
what is future value
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