"Live Commerce is a new form of online shopping where customers make purchases during the live streaming of video events."
Live Commerce – What it has in store!
What’s Next for the Pakistani Startup?
Pakistani Startups has seen tremendous boom this year, but what's next is in store to keep the momentum going. Do read and give your comments.
Business Valuations – Science or Art?
There can be multiple approaches to business valuation and few are explained in this article. However, business valuations are not restricted to numbers only. There are many other qualitative factors that impact business decisions.
Excessive Screen time
Awareness about how much time we are spending on our mobile phones, how it impacts our lives and how can we overcome the negative impact of it. Please read through and provide your comments.
IFRS 16 “Leases” – Covid-19 Rent Related Concessions
Considering the unusual circumstances of Covid-19, IASB has made amendments to IFRS 16 for rent related concession. Read below the complete overview of the amendment along with practical examples.
Business Plan for Startups
A great Business Plan is the Corner stone for securing funding for startups. However, not all the business owners are great in developing a compelling Business Plan. I have tried to summarize the key components of any business plan. Do give it a read and provide your feedback.
Public Private Partnership (PPP) – Accounting Implications
The concept of Public Private Partnership (PPP) was introduced to combine contrasting objectives i.e. public sector whose prime objective is to provide maximum service to general public whereas private sector whose main objective is to maximize profits and returns for its shareholders. There is no consensus on the definition of PPP however, the most relevant... Continue Reading →
IFRS 9 – The Expected Credit Loss Method
In Numerology, Number 9 is known as the number of Universal Love, though in the International Financial Reporting Standards, IFRS 9 ‘Financial Instruments’ was certainly not welcomed with much love. After the financial crisis of 2007 and 2008, the accounting standard bodies were blamed for not adequately catering the impairment provisions of financial assets. The... Continue Reading →
IAS 16 – Accounting of spare parts, stand-by equipment and servicing equipment
There has been no clear guidance available in IFRS (accounting standards) in relation to the accounting for Capital Spares and Stand-by equipment. I have tried to summarize the interpretations used by various accounting firms and committees. Hope you find it useful.
Why Change?
Why Change? Change is the only constant in today's world but what are the source of the change and how organizations can manage it. Please read along and provide your input.
Accounting Estimates – Defined
After more than 4 decades of existence IAS 8 finally has it own definition of Accounting Estimates. Read through what the definition is along with its implications and examples.
Lean Manufacturing
What is lean manufacturing? Lean manufacturing and a lean enterprise or business mean that the Company is focused on supplying exactly; The objective of lean manufacturing is to maximize customer value by identifying waste and eliminating it. History of Lean Manufacturing Henry Ford in 1913, constructed the first-ever production line for Ford Ts in Highland... Continue Reading →
Pakistan’s Brain Drain – Reason and Affects
Brain drain means the emigration of highly trained and qualified people from a particular country in search of better opportunities and living standard.
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