IFRS 16 implementation and embedded challenges
Today, the biggest check in the list of compliance is the implementation of the IFR-16. An idea to recognize the right to use in the … Read more
Current Expected Credit Losses-(CECL) a new challenge?
Current expected credit loss-(CECL) was introduced by the Financial Accounting Standard board in 2016. CECL model changes the allowance recognition from incurred mode to expected … Read more
Accounting principles and concepts
Understanding accounting principles and concepts provide a strong base for you to prepare a set of financial statements. Following accounting principles is necessary to meet … Read more
What is inflation and why it increases
Inflation is when the prices of commodities increase in the economy. This increase in prices leads to a decrease in the purchasing power of the … Read more
The balanced scorecard (Best metric to determine performance)
The balanced scorecard is a performance metric in strategic management. It helps companies to set their direction and communicate to employees what’s valued in the … Read more
US GAAP – United States GAAP
US GAAP or the United States GAAP is a set of accounting principles set by IFCA to monitor and regulate the accounting profession in the … Read more
Why do companies buy back their own shares (stock buyback)
The following are the reasons for a company’s shares buyback. Signaling effects When the companies buy back their own shares, the stock market get signals … Read more
Gordon growth model
Gordon growth model is a well-known model for the calculation of the intrinsic price of the shares. This model is widely accepted worldwide because it … Read more
Factors for dividend policy
There are several factors for dividend policy. These factors range from profit for the current year to an expectation of the shareholders from the company. … Read more
Dividend policy and related aspects
Dividend policy helps the company to decide payout which should be distributed among shareholders. This decision can be of great importance for the business because … Read more