This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...

Abstract: With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to ...

The Comptroller and Auditor General (CAG) has mandated that all states adopt a uniform accounting framework starting FY28, marking one of the most significant overhauls of India’s public finance ...

The paper proposes a general conceptual framework for state fragility that aims to disentangle the identification of fragility from its underlying drivers. It reduces the identification state ...

Framework’s main claim to fame is its commitment to modular, upgradeable, repairable laptops. The jury’s still out on early 2024’s Framework Laptop 16 and mid-2025’s Framework Laptop 12, neither of ...

I’ve been a consumer PC expert at PCMag for 10 years, and I love PC gaming. I've played games on my computer for as long as I can remember, which eventually (as it does for many) led me to build and ...

To complement its flagship DIY 13-inch laptop, Framework now has the Framework Laptop 12, a compact 2-in-1 system that shares its sibling’s signature modular design. You can order this as a prebuilt ...