The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...
The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...
The accounting landscape for Indian companies is undergoing a fundamental shift. Multiple regulatory changes like the Companies Act 2013, IND-AS and Income Computation & Disclosure Standards have been ...
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