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Aging of Accounts and Mailing Statements The Accounts Payable Aging Report reflects a range of transactions, including all vendor invoices, credit memos, and payments made. It categorizes these transactions based on the time elapsed since the invoice date, highlighting the total amounts that are currently due or overdue. Luckily if you aren’t too familiar with [...]
IND AS 115: A Complete Guide to Revenue Recognition 2025 Common challenges include handling multiple performance obligations, estimating variable consideration, and managing contract modifications. These require careful identification and allocation of transaction prices, robust estimation processes, and flexible contract management systems. Getting your revenue recognition right under ASC 606 is so important for keeping your [...]
Debit vs Credit What's the Difference? Example Chart Explanation Equity, also known as Owner’s Equity or Stockholders’ Equity, represents the owners’ claim on the assets of the business. This includes Contributed Capital, which is the money invested by owners, and Retained Earnings, which are the accumulated profits of the business not distributed as dividends. An [...]
Intangible Assets Examples: Meaning, Real-Life Cases & Accounting Knowing their exact worth helps determine a fair acquisition price and ensures equitable distribution of ownership in the new entity. It also plays a vital role in calculating goodwill and affects how the merged entity’s balance sheet will appear post-transaction. An accurate valuation builds trust between parties [...]
Pursuing an Accounting Career: Skills, Paths, and Growth The CIA license is the only globally recognized designation for internal auditors. It is awarded by the Institute of Internal Auditors and demonstrates your knowledge, skills, and competencies as an internal auditor. As with any career, annual salary and benefits depend not only on job descriptions, but [...]
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Administration is akin to calling in a rescue team to salvage what they can. Receivership, while less common now, is like a more targeted rescue, disqualification of directors concerning specific assets. Section 164 of the Companies Act, 2013 also provides provisions for appeal against the disqualification order. Catherine Doran, barrister of Radcliffe Chambers regularly acted [...]
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