OPINION
EDITORIAL
Less and less equal
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ACCOUNTANCY
Accounting of derivative losses
Recent derivative losses in India have brought the issue of accounting of derivatives into spotlight. Unfortunately, AS-30, ‘Financial Instruments – Recognition and Measurement’, which is the same as IAS 39, is mandatory only ...
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Shocker of a standard
The Institute of Chartered Accountants of India (ICAI) has always had the reputation of being conservative. Therefore, it did come as a shock when it made an announcement regarding derivatives which made the already-beleaguered bourses ...
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Rising clout of SWFs
Till recently, hedge funds were the bogeymen for the target companies, especially for the management and staff of companies in emerging economies that they inevitably displaced sooner than later once in the saddle. But for a change the western ...
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POLITICS
Uncertain times ahead for Pakistan
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INTERVIEW
How much will US recession cost India?
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BOOKS
Ethical edge of Islamic finance
How and to what extent are Basel II principles and techniques applicable to the regulation and supervision of Islamic banks, and what are the problems to be overcome in this context? These questions find answers in Islamic Finance: ...
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LETTERS
Closed-end funds
Financial reforms
“Deflating prices”
Mess of our making
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