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Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 23
Book Description
Ind AS 117, effective April 1, 2024, represents a significant shift in Indian Accounting Standards by aligning with IFRS 17. This standard aims to enhance transparency and comparability in financial reporting. It applies to all entities issuing insurance or reinsurance contracts, holding reinsurance contracts, or managing investment contracts with discretionary participation features, covering sectors such as life insurance, general insurance, and reinsurance. Significantly, it extends beyond insurers to include other relevant entities. This article explores the following key areas: ‣ Scope of Ind AS 117 ‣ Exclusions from Ind AS 117 ‣ Recognition of Insurance Contracts ‣ Measurement of Insurance Contracts ‣ Derecognition of Insurance Contracts ‣ Presentation and Disclosure Requirements ‣ Transition Guidance for Ind AS 117 ‣ Key Characteristics of Ind AS 117 ‣ Challenges and Opportunities
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 23
Book Description
Ind AS 117, effective April 1, 2024, represents a significant shift in Indian Accounting Standards by aligning with IFRS 17. This standard aims to enhance transparency and comparability in financial reporting. It applies to all entities issuing insurance or reinsurance contracts, holding reinsurance contracts, or managing investment contracts with discretionary participation features, covering sectors such as life insurance, general insurance, and reinsurance. Significantly, it extends beyond insurers to include other relevant entities. This article explores the following key areas: ‣ Scope of Ind AS 117 ‣ Exclusions from Ind AS 117 ‣ Recognition of Insurance Contracts ‣ Measurement of Insurance Contracts ‣ Derecognition of Insurance Contracts ‣ Presentation and Disclosure Requirements ‣ Transition Guidance for Ind AS 117 ‣ Key Characteristics of Ind AS 117 ‣ Challenges and Opportunities
Author: Thomas Piketty Publisher: Harvard University Press ISBN: 0674979850 Category : Business & Economics Languages : en Pages : 817
Book Description
What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
Author: David S. Bright Publisher: ISBN: 9781998109166 Category : Languages : en Pages : 0
Book Description
Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.
Author: J. Stewart Black Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1347
Book Description
This resource aligns to introductory courses in Organizational Behavior. The text presents the theory, concepts, and applications with particular emphasis on the impact that individuals and groups can have on organizational performance and culture. An array of recurring features engages students in entrepreneurial thinking, managing change, using tools/technology, and responsible management. This is an adaptation of Organizational Behavior by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Donald DePamphilis Publisher: Academic Press ISBN: 0123854857 Category : Business & Economics Languages : en Pages : 784
Book Description
Two strengths distinguish this textbook from others. One is its presentation of subjects in the contexts wherein they occur. The other is its use of current events. Other improvements have shortened and simplified chapters, increased the numbers and types of pedagogical supplements, and expanded the international appeal of examples.
Author: Ambrish Gupta Publisher: Pearson Education India ISBN: 8131797554 Category : Accounting Languages : en Pages : 1005
Book Description
Financial Accounting for Management: An Analytical Perspective focuses on the analysis and interpretation of financial information for strategic decision making to enable students and managers to formulate business strategies for revenue enhancement, cost economies, efficiency improvements, restructuring of operations, and further expansion or diversification for creating and enhancing the shareholder's value. MBA, MFC and MBE students are its primary audience but its practical orientation will also be useful to corporate sector managers and CA, CWA, CS, CFA and CAIIB students.
Author: OECD Publisher: OECD Publishing ISBN: 9264202714 Category : Languages : en Pages : 44
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author: Taxmann
Author: Taxmann
Author: Thomas Piketty
Author: David S. Bright
Author: S N Maheshwari
Author: J. Stewart Black
Author: Donald DePamphilis
Author: Ambrish Gupta
Author: International Accounting Standards Committee
Author: OECD
Author: Steve Edge