Category: Account & Finance

1. What is CSR? — Clear meaning Corporate Social Responsibility (CSR) means the voluntary and/or legally-required actions that companies and industries take — beyond their core business and legal [Read More...]

Transfer pricing (TP) is the process of setting prices for goods, services, and intangibles sold between related companies within the same multinational group. The purpose of transfer pricing is to [Read More...]

Deferred tax is a method of accounting that reconciles the difference between a company's accounting profit (as per financial statements) and its taxable profit (as per tax laws). It recognizes that [Read More...]

Actuarial valuation is the process of calculating the present value of future liabilities related to employee benefits, such as gratuity, pension, and leave encashment. An actuary uses statistical [Read More...]

IFRS (International Financial Reporting Standards) are a set of accounting standards that provide a common global framework for how companies prepare and disclose their financial statements. They aim [Read More...]

Understanding the Net Worth of a Company Net Worth, also referred to as Shareholders’ Equity, represents the value left for the owners of a company after all liabilities are subtracted from total [Read More...]

What is Cost-Benefit Analysis (CBA)? Cost-Benefit Analysis (CBA) is a systematic approach used to evaluate the strengths and weaknesses of alternatives by comparing the costs of a decision or project [Read More...]

The Time Value of Money (TVM) means money today is worth more than the same amount in the future because it can be invested and grow. Future Value (FV) shows how much money today will be worth in the [Read More...]

Accruals and deferrals are key accounting concepts used to ensure revenues and expenses are recorded in the correct accounting period. They help in aligning financial statements with the accrual [Read More...]

Actuarial Valuation of Employment Benefits: A Comprehensive Overview What is Actuarial Valuation of Employment Benefits? Actuarial valuation is the process of calculating the present value of an [Read More...]