This book presents the subject matter tailor-made for the latest syllabus of North-Eastern Hill University (NEHU) to enable its students to study the course material through a single book without having to refer to multiple sources and comprehend the subject in simple, understandable language.Key Features• Covers the syllabus of NEHU in toto• Designed on the DIYA (Do-It-Yourself-Approach)• Includes pedagogical elements like Review Questions, Practical Problems with Answers, True/False Questions and Illustrations• Includes previous year’s question paper

This book begins with an introduction to economics highlighting the economic problem of scarcity and choice. Further, it goes on and discusses the scope of economics as well as acquaints the students with the methodologies of economics. Basic microeconomic concepts such as demand, supply, competitive market equilibrium, elasticity and indifference curve analysis of demand have been explained in a simple and lucid manner. The book also dwells into theories of production, distribution, rent, interest and profits. It also discusses the market structures prevailing in the capitalist economy, namely, perfect competition and imperfect competition; thoroughly highlighting the sub categories of imperfect competition such as monopolistic competition, oligopoly and monopoly. Concepts of average revenue and marginal revenue have also been discussed in the book.

Derivative itself is a complex financial tool; on the other different accounting standards makes it more complex and numerous. Over the last couple of years more than hundred countries switched from national accounting standards to IFRS. This book attempts to throw light upon the impact of IFRS on reporting and disclosure of derivative financial instruments. The book also identifies the determinants which would be influenced by the adoption of IFRS for DFIs in developing countries like India. Hope this book will help the regulators of accounting body, practitioners, researchers and students across the globe.

This book has been written specifically for the students of BCom (Hons) of the University of Delhi in accordance with its prescribed syllabus and that of School of Open Learning. Its basic features are the same as the mother book Cost Accounting—Principles and Practice, which is a UGC recommended text for the last many years. Thus, it gives a thorough grounding in cost concepts, cost behaviour, and costing methods. The subject matter has been organized on ‘first things first’ basis to sustain the interest of the students. Every discussion involving conceptual difficulties is immediately followed by a numerical example.

The Book Thoroughly Covers The Accountancy Syllabus Prescribed By Eastern Indian States With Explicit Attention To Manipur, Meghalaya (Nehu) And Assam.The Fundamental Principles Of Accountancy Have Been Explained In Detail. Appropriate Illustrative Examples Have Been Provided Throughout The Text To Further Clarify The Basic Concepts. Both Theoretical And Practical Aspects Have Been Emphasised.Simple Language And Lucid Style Have Been Adopted Throughout The Book So That Students Can Easily Understand The Subject.Various Kinds Of Questions Including Essay, Short Answer And Objective Types Have Been Given In Accordance With The Current Examination Pattern. A Large Number Of Numerical Problems For Practice Have Also Been Included To Enable Students To Master The Subject.

The second edition of this well-received book is fully updated to equip students with international accounting standards, regulations and financial reporting. Written in sync with the changing accounting practices the world over, this text provides comprehensive coverage of the core concepts of international accounting and their applications, with detailed discussion on international financial management which has gained importance over recent years due to globalization and liberalization. The text also traces the genesis of international accounting, and discusses at length topics such as foreign currency translation, consolidation of foreign financial statements, transfer pricing, international taxation and financial reporting practices in leading countries such as USA, UK, Canada and Germany. Intended primarily as a text for the postgraduate students of financial studies such as MFC, Commerce, and International Business (MIB), postgraduate students of management specializing in finance, this accessible text can also be used for professional courses like CA and ICWA. NEW TO THIS EDITION : Explains International Financial Reporting Standards (IFRS) and its implementation. Includes four new chapters (Chapters 11–14) on international financial management, foreign exchange forecast, measurement and management of foreign exchange exposure to enlarge the scope of the book. Provides key terms at the end of each chapter for better comprehension. KEY FEATURES : Comparative analyses in line with the IAS, AS and the US Accounting Standards/GAAP Tabular representation of ideas/concepts for clear understanding Large number of worked-out examples provided in a graded manner to illustrate the concepts Review questions at ends of chapters Exhaustive glossary at the end of the book