EDUCATION SERIES Archives - Page 306 of 327

Understanding the Guidance Note on Limitations, Caveats and Disclaimers

II. Guidance Note on Limitations, Caveats and Disclaimers 1. In general, valuation is required in the context of the following: a) consummation of certain transactions like acquisition, disposal, merger, amalgamation; b) internal decision making/Corporate Governance; c) regulatory Compliance: Companies Act, SEBI Regulations, Income Tax, Wealth Tax, FEMA, etc.; d) fund Mobilisation – both equity and […]

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Understanding the Guidelines on Use of Limitations Caveats and Disclaimers by the Registered Valuers in Valuation Reports

EDUCATION SERIES / EDITOR

Understanding the Guidelines on Use of Limitations, Caveats and Disclaimers by the Registered Valuers in Valuation Reports Insolvency and Bankruptcy Board of India having office at 7th Floor, Mayur Bhawan, New Delhi – 110001 issued Guidelines on Use of Limitations, Caveats and Disclaimers by the Registered Valuers in Valuation Reports on 1st September, 2020, Some

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MONEY LAUNDERING- ALL YOU NEED TO KNOW

EDUCATION SERIES / Study circle

MONEY LAUNDERING Money Laundering is the generic term used to describe the process by which criminals disguise the original ownership and control of the proceeds of criminal conduct by making such proceeds appear to have derived from a legitimate source. The processes by which criminally derived property may be laundered are extensive Money laundering with

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TYPICAL SOLVED CASE STUDY ON LICENCE AGREEMENT FOR LAND N BUILDINGS ASSET CLASS FOR EXAMINATION PURPOSES

CASE STUDY, EDUCATION SERIES / EDITOR

TYPICAL SOLVED CASE STUDY ON LICENCE AGREEMENT FOR LAND N BUILDINGS ASSET CLASS FOR EXAMINATION PURPOSES SHARED FOR KNOWLEDGE GAIN PURPOSES ONLY A residential apartment building in a high-class locality was licensed in Aug. 2015 for 3 years. The area of the apartment is 2500 sq. ft. and license compensation was fixed @ Rs. 2,00,000/-

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MEANING OF ACT AND CODE

EDUCATION SERIES / Study circle

MEANING OF ACT AND CODE An act is an instrument that records a fact or something that has been said, done, or agreed. Acts generally take the form of legal instruments of writing that have probative value and executory force. They are usually accepted as self-authenticating demonstrative evidence in court proceedings, though with the precarious status of notaries public and

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LAW AND ACT

EDUCATION SERIES / Study circle

LAW AND ACT Law and Act: A law is described as a collection of mandatory rules and regulations that must be followed. The larger picture is under the sole jurisdiction of the law. An Act is a decree that is passed by the respective legislature, such as the State Legislative Assembly or the Parliament of India.

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SECURED LENDING VALUATION- ALL YOU NEED TO KNOW

EDUCATION SERIES / Study circle

SECURED LENDING VALUATION- ALL YOU NEED TO KNOW A valuation for secured lending may not be the same as one made for financial reporting purposes. This is true although similar base such as market value may be applicable.The assumptions under which the valuation is made in this case are different from that of financial reporting.

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PRESENT VALUE OF ANNUITY AND FUTURE VALUE OF ANNUITY

EDUCATION SERIES / Study circle

PRESENT VALUE OF ANNUITY AND FUTURE VALUE OF ANNUITY ANNUITY An annuity is a monetary speculation or investment that produces customary installments of payments for a set time frame period. In current times, an annuity is most frequently bought through an insurance agency or a monetary or financial services organisation. This kind of speculation is

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HOW TO CALCULATE THE FLOOR SPACE INDEX (FSI)

EDUCATION SERIES / EDITOR

Floor Space Index Floor space index or F.S.I., is the ratio of the total floor area, including all walls on all floors, to the area of the land or plot on which the structure rest. It is also known as F.A.R. (floor area ratio). The local government authority determines the F.S.I value of the building,

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IMPAIRMENT LOSS- ALL YOU NEED TO KNOW

EDUCATION SERIES / Study circle

IMPAIRMENT LOSS Impairment occurs when a business asset suffers a depreciation in fair market value in excess of the book value of the asset on the company’s financial statements. The technical definition of the impairment loss is a decrease in the net carrying value of an asset greater than the future undisclosed cash flow of the same asset.

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CAPITAL EXPENDITURE AND REVENUE EXPENDITURE-ALL YOU NEED TO KNOW

EDUCATION SERIES / Study circle

CAPITAL EXPENDITURE AND REVENUE EXPENDITURE-ALL YOU NEED TO KNOW DEFINITION OF CAPITAL EXPENDITURE The amount spent by the company for possessing any long-term capital asset or to enhance the working capacity of any existing capital asset, or to increase its lifespan to generate future cash flows or to decrease the cost of production, is known

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REVERSIONARY VALUE OF LAND-ALL YOU NEED TO KNOW

EDUCATION SERIES / Study circle

REVERSIONARY VALUE OF LAND The value of the property at the expiration of a certain time period. Example: A lease will expire in 30 years. The landlord estimates that the reversionary value of the property will be Rs. 60,000; that is, the property can be sold in 30 years for Rs. 60,000. Reversion Period means

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