This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...

The draft, titled “Proposed Revisions Related to Alternative Practice Structures,” will be posted online by 29 December 2025.

Multimodal Learning, Deep Learning, Financial Statement Analysis, LSTM, FinBERT, Financial Text Mining, Automated Interpretation, Financial Analytics Share and Cite: Wandwi, G. and Mbekomize, C. (2025 ...

India’s GDP revision next year has been preceded by discussion papers published by the ministry of statistics. This should ...

Electricity enables AI growth, but water constraints are emerging as a decisive factor in data center siting and approval.

India’s manufacturing story is a story of late but steady industrialisation, shaped by historical policy choices, democratic constraints and incremental reform ...

Learn what external debt is, its types, and how it contrasts with internal debt. Understand the implications of foreign borrowing for a country’s economy.

Construction accounting for 40% of work-related fatalities in industrialised nations despite employing only 6% to 10% of the workforce.

Discover how Statements of Financial Accounting Standards (SFAS) guide U.S. accounting principles. Learn about their impact and why they've been replaced.

The December A&A Focus webcast reviewed FASB ASUs becoming effective for calendar year-end engagements and looked forward to 2026, delivered practical insights on determining lease terms under FASB ...

This article will be followed with two more articles in the same series on the third edition of the IFRS for SMEs Accounting Standard. In the follow-up articles where we also question whether, should ...

The committee will make recommendations for strategies for developing assessments that validly measure student proficiency in science as laid out in the new K-12 science education framework. The ...