Introduction– The capital structure of the company presents the combination of company’s existing debt and equity capital raised i

Objective This standard to specify the financial reporting by an entity when it undertakes a share-based payment transaction. Scope An

The lease liability reflects the obligation to make their lease payments, and the right-of-use asset represents the right to use the underlying ass

The pandemic COVID-19 outbreak and subsequent lockdown has severally affected global economies which has resulted in business disruption, volatilit

Preference Shares are issued by corporations or companies with the primary aim of generating funds. In general, in case of any exit event, preferen

When negotiating the purchase price of a business, Contingent Consideration is often used to bridge the price gap between what the seller would lik

Whether it is in the infamous Satyam fraud case of 2009 or in the recent case of the Zee Group, ICICI or Infosys, it has been a tip from a whistle

ProXcel is starting a new series (Valuation Vedas – I) of blog which is solely dedicated to Valuation as per Indian Accounting Standards for

Origination of Ind AS and its Convergence with IFRS Over the years, there have been many changes in the Indian Accounting System. Off late, now

Indian Accounting Standard (Ind AS) 113 Ind AS 113 is a dedicated standard on Fair Value Measurement (FVM). In the previous blog, we had discus

Valuation of Shares and Securities in case of fresh issuance and transfer of shares under Income Tax Act, 1961 5.1 Valuation of shares and secu