Commerce Optional (UPSC-IAS)
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👆🏻All students are advised to study CA Journal topic which is matching with Commerce Optional syllabus.
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The terms ‘Investing activities’ and ‘Financing activities’ are defined in paragraph 6 of Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows, notified under the Rules, as below: “Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.”
“Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.”
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ILO Report Highlights
👆UPSC Commerce Optional Paper 2 of Industrial relations topic.
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Zero Base Budgeting (ZBB)
Zero Base Budgeting is a new technique of budgeting. It is designed to meet the needs of the
management in order to ensure the operational efficiency and effective utilization of the allocated
resources of a concern.
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Steps Involved in Zero Base Budgeting
The following are the steps involved in Zero Base Budgeting:
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(1) No Previous year performance of inefficiencies are to be taken as adjustments in subsequent
year.
(2) Identification of activities in decision packages.
(3) Determination of budgeting objectives to be attained.
(4) Extent to which Zero Base Budgeting is to be applied.
(5) Evaluation of current and proposed expenditure and placing them in order of priority.
(6) Assignment of task and allotment of sources on the basis of cost benefit comparison.
(7) Review process of each activity examined afresh.
(8) Weightage should be given for alternative course of actions.
SIGNIFICANCE OF EXCHANGEABLE BONDS
Exchangeable bonds are a good candidate for creating diversification in the portfolio. It provides a complete set of different risk and returns from the issuing company to the investors. Another attractive fact about these bonds is they provide some kind of inflation protection. When the share price of the underlying asset is below the exchange price, these bonds yield like a bond but when the share price is above the exchange price, they act like stocks.
From the company’s point of view, issuing these bonds is done to sell a large portion of their holdings to another company. On selling its shares directly to the other company, the issuer dilutes their shareholders. It also affects the market repute. Doing this using exchangeable bonds will save these issues from arising.
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