Presentation of Financial Statements has to conform to the Generally Accepted Accounting Principles or more commonly known as the Indian GAAP. The Indian GAAP is a set of promulgations and pronouncements issued by the Regulatory Authorities in India. All the Regulatory Authorities are guided by...

Naira is the currency denomination of Nigeria and currently the country is said to be a net importer of product as opposed to a net exporter. This paper explores that available way forward to the controversial debate on the effect of Naira devaluation and justification for either of the sides of...

Income computation and disclosure standard is one of the competent standards which minimizes the divergence between accounting income and tax income. This standard does not require any additional books of accounts to be maintained by the business organizations but only the thing is the manner of...

Today, financial reporting is not only limited to producing financial information. Besides financial information, non-financial information is also provided to the information seekers. The system of communicating both financial and non-financial information in a single report is known as the...

Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the...

Human Asset Measurement can be defined as quantifying the contributions of all employees of an organization to produce value from their knowledge, skills, abilities, and other characteristics as well as the organizational processes, like recruitment, selection, training, etc., which are used to...

Higher education in India still does not have a transparent and robust mechanism to ascertain the costs of the services rendered at different levels. It has been observed that the prevalent costing methodologies practiced in most of the Higher Education Institutions (HEIs) in India are at a...

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...