A Practical Guide for Finance Leaders Executive Summary IFRS 18 represents one of the most important developments in financial statement presentation in recent years. While the standard does not alter how transactions are recognised or measured, it introduces a more structured and disciplined approach to how financial performance is presented and communicated. For many organisations, […]
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Understanding the Debt vs Equity Challenge in Startup Funding Structures Executive Summary Preference shares are one of the most commonly used instruments in startup and growth-stage funding structures. From a legal perspective, these instruments are often viewed as part of shareholders’ funds and therefore assumed to qualify as equity in the financial statements. However, under
Why Certain Preference Shares Fail Equity Classification Under Ind AS 32 Read More »
A Practical Guide for Startup Founders and Finance Leaders 1. Executive Summary For most startups, finance begins as a necessity—focused on compliance, basic bookkeeping, and meeting statutory requirements. However, as businesses scale, finance quickly becomes central to decision-making, investor communication, and operational control. In this context, outsourcing the accounting function is often a natural choice.
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Executive Summary At first glance, IFRS 18 may appear to be merely a presentation standard. After all, the standard does not fundamentally change how transactions are recognised or measured. However, this perception can be highly misleading. The real impact of IFRS 18 lies in the way financial performance is structured, classified, explained, and communicated to
IFRS 18: Common Implementation Mistakes and a Finance Leader Readiness Checklist Read More »
Activity-Based Costing (ABC) is a costing technique used to assign costs to products, services, or activities based on the resources they consume. It provides a more accurate way of understanding the true cost of producing a product or delivering a service by focusing on the activities and processes involved. ABC is particularly useful in complex
A Comprehensive Overview of Activity-Based Costing (ABC Costing) Read More »
What does Costing and Costing techniques mean? Costing: Costing is defined as the technique and process of ascertaining costs. The process of costing is the day-to-day routine of ascertaining costs. It involves systematically determining the total expenditure involved in various stages of business operations, from acquiring raw materials to delivering the final product or service.
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What is Financial Reporting? Financial reporting is the process of documenting and communicating financial and other information with external stakeholders through financial reports. These reports are essential for stakeholders to understand and review the financial status of a company over a period of time. Sometimes, the reports are also generated to satisfy the needs of
What is the difference between Financial Reporting vs Financial Planning & Analysis Read More »
India’s dynamic and rapidly growing economy has positioned the finance sector as a hub of opportunity for aspiring professionals. Whether you’re a fresh graduate or an experienced professional looking to make a career switch, the finance industry in India offers a plethora of avenues to explore. In this article, Booming Careers for Accounting and Finance
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Understanding Reverse acquisitions Reverse acquisitions occur when a private company purchases a publicly traded company and shifts its management into the latter. This allows private companies to become publicly traded while avoiding the regulatory and financial requirements associated with an IPO. A reverse merger is an attractive strategic option for managers of private companies to
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Finance function – changing landscape Businesses are facing unprecedented change and disruption that threatens their future viability unless they show agility and willingness to adapt. Big data, emerging technologies, evolving workforce demographics and changing regulatory environments are giving rise to new business models. In the face of all this, it is only obvious that the
Finance Function – Changing Landscape Read More »