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Chartered Accountants of India (ICAI) has taken an initiative of bringing out a Guidance Note on Division II to Schedule III of the Companies Act, 2013 for companies required to comply with Ind AS.
It brings together the approaches, rules and principles involved in Valuation as laid down by law, the statutory guidelines, and the decisions of Courts as well as established valuation practices.
provide guidance on disclosure requirements under Accounting Standards, other pronouncements of the Institute of Chartered Accountants of India(ICAI), other statutes, etc.
Module-1. Initial Pages. Chapter 1: Scope and Objectives of Financial Management. Chapter 2: Types of Financing. Chapter 3: Financial Analysis and Planning - Ratio Analysis. Chapter 4: Cost of Capital. Chapter 5: Financing Decisions - Capital Structure. Chapter 6: Financing Decisions - Leverages. Appendix - Financial Tables. Module-2. Initial Pages
13 Ιαν 2024 · EBITDA Coverage Ratio = EBITDA ÷ Interest Expense. Where: EBITDA → EBITDA is a non-GAAP measure of a company’s operating cash flow, which, in its simplest form, is calculated by adding depreciation and amortization (i.e. non-cash items) to operating income, or “EBIT”.
15 Φεβ 2024 · The EBITDA coverage ratio formula is calculated as the earnings before interest, taxes, depreciation and amortization of the reporting entity, plus its lease payment obligations, and divided by the sum of its loan payment and lease payment obligations.
Earnings can best be depicted by EBITDA (Earnings before interest, taxes, depreciation and amortization), and capitalization rate will be computed either using the CAPM model discussed later in this chapter, or as multiples approach. 2 Income based Approach Contd.
