The fear of public speaking is termed as among the top most fears of the world where some of the surveys rank it more than the fear of death. The authenticity of these surveys can be questioned but a litmus test can be when your boss asks to u give a presentation in the next... Continue Reading →
Keeping the staff motivate is among the most daunting task faced by the HR professionals in an organization. One of the most easiest way found by the HR in stimulating motivation is hiring an external trainer / coach who give a fancy presentation or let you play games in a day long training sessions. Similarly,... Continue Reading →
Provisions - recognition IAS 37 defines provision as a liability of uncertain timing or amount. So, provision is a type of liability the timing and amount of which is uncertain. Liability is defined in the Conceptual Framework for Financial Reporting which is repeated by IAS 37 as well, as a present obligation of the entity... Continue Reading →
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.
https://www.investopedia.com/terms/m/marketefficiency.aspSingapore – one of the finest destinations of my travel diary. An island country in the South East Asia with multicultural population. Its truly one of the most memorable destination I had visited so far. I have been there twice and if got chance will visit again. It is almost the most perfect country of... Continue Reading →