IFRS 16 Leases

Within the lessee accounting model under IFRS 16, there is no longer a classification distinction between operating and finance leases. Rather, now a single model approach exists whereby all lessee leases post-adoption are reported as finance leases. These leases are capitalized and presented on the balance sheet as both assets, known as the right-of-use (ROU)… Continue reading IFRS 16 Leases

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Test Driven Development (TDD): Building Better Software from the Start

In the dynamic realm of software development, Test Driven Development (TDD) stands out as a proactive and efficiency-driven methodology. Here’s a quick dive into its key principles and why it’s a game-changer for software excellence. 1. Red-Green-Refactor Loop: TDD follows a simple yet powerful cycle—Red, Green, Refactor. Start by writing a failing test (Red), implement… Continue reading Test Driven Development (TDD): Building Better Software from the Start

Software Technology Parks of India(STPI)

Software Technology Parks of India (STPI) is an autonomous society under the Ministry of Electronics and Information Technology, Government of India. STPI was established with the primary objective of promoting software exports and providing various services to the software industry.  Objectives of STPI:  Promotion of Software Exports: STPI aims to promote and facilitate the export… Continue reading Software Technology Parks of India(STPI)

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Retained Earnings

Retained earnings represent the accumulated net profits or losses of a company over time that have not been distributed as dividends to shareholders. It’s a component of the shareholders’ equity on the balance sheet and reflects the company’s ability to reinvest its profits for future growth. The formula for retained earnings is quite straightforward: Retained Earnings=Beginning Retained Earnings+Net Income (or Loss)−DividendsRetained Earnings=Beginning Retained Earnings+Net Income (or Loss)−Dividends… Continue reading Retained Earnings

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