Research & Development is an effort made by a company in innovation, introduction, and improvement of products or service. There are constraints in recording R&D expenditure as an asset because the future benefits from this expenditure are uncertain but one exception to this is that when a...

This paper intends to evaluate the effect of constructive capitalization of operating leases. The operating leases have to be treated appropriately so that the investors who use the financial ratios are enlightened adequately. The comparative model is used to look into the extent of the changes...

In India, as per the new Companies act 2013, which came into force on 1st April 2014 makes it mandatory for companies with a net worth of more than Rs. 500 crores, or turnover of Rs. 1,000 crores, to adopt a CSR policy under the Sec.135 of the act. According to this Act, companies with a minimum...