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Practical expedient for financial assets with low credit risk In line with Ind AS 109, the discussion paper proposes to compute ECL either as 12-month credit losses or lifetime credit losses, depending on whether there has been a SICR. However, under the proposed framework, loss allowances on lease receivables and contractual guarantees would always be measured at lifetime ECL.
Which Act in India regulates the negotiation and transfer of negotiable instruments such as promissory notes, bills of exchange, and cheques?
Which of the following assessee is not liable to pay advance tax u/s 207?
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The two basic measures of liquidity are?
Value of supply under section 15(1) is:
Calculate the expected rate of return on the entire portfolio, if the risk-free rate is 6% and the expected rate of return on market portfolio is 15%.
U/s 208, it is obligatory for an assessee to pay advance tax where the tax payable is
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Process costing is suitable for
What is the term used to describe the rate of return earned by an investor who purchases a bond and holds it until it matures?