Many academic scholars thought that online learning was a fad that would soon die out. Little did they know, that the advantages of online learning would continue to grow and continue to pull in more ...

IFRS 4 specifies accounting for insurance contracts issued by any entity.It also specifies accounting for reinsurance contracts issued or held by an entity. The standard applies to these contracts, irrespective of whether the entity is ...

IFRS 3 applies to most business combinations including amalgamations (where acquire loses control) and acquisitions (where acquire continues its existence). In Indian GAAP, there is no comprehensive standard dealing with all Business Combinations. AS 14 ...