Special Audits v/s Regular Audit: Purpose, Process, and ExamplesAccounting, BRBLBy Ashish KarkeraAugust 31, 2025In the world of banking and business, audits play a crucial role in maintaining financial transparency and regulatory compliance. While routine audits examine overall financial health, a **special audit** is different. It is conducted only under specific circumstances—such as suspected fraud, compliance violations, or financial irregularities. Unlike regular audits, which cover the entire financial landscape,…Read more
Understanding Information Systems Audit (IS Audit)AccountingBy Ashish KarkeraAugust 30, 2025An Information Systems Audit (IS Audit) is a specialized review conducted to ensure the security, integrity, and effectiveness of an organization’s information technology infrastructure, especially vital in banking. IS Audit focuses on evaluating IT controls, risk management, and compliance within the computerized environment of banks. Purpose and Scope An IS Audit in banking aims to:…Read more
Explained: Requirements of Banking Companies as to Accounts and AuditAccountingBy Ashish KarkeraAugust 30, 2025Correct and accurate compilation of financial information and its disclosure, in a manner that is standardized and understood by stakeholders, is central to the credibility of the corporates including banks. The preparation of financial information and its audit is regulated by the banking regulator in India (RBI) with stringent penalties for non-observance. Accounting Standards serve…Read more
Discounted Cash Flow Valuation: Estimating InputsABFM, AccountingBy Ashish KarkeraAugust 17, 2025Estimating inputs for a ‘Discounted Cash Flow (DCF) valuation’ is one of the most critical skills in corporate finance. Whether for banking, investment analysis, or project evaluation, accurate input estimation forms the foundation of a reliable valuation model. Introduction to DCF Valuation The DCF approach values a business, asset, or investment based on its ability…Read more
Discounted Cash Flow Approach: Step-By-Step Guide to ValuationABFM, AccountingBy Ashish KarkeraAugust 17, 2025Introduction Understanding the true value of a business or investment opportunity is essential in finance. Among the various valuation methods, the Discounted Cash Flow (DCF) approach stands out for its robust, future-focused perspective. This article explores the core steps involved in conducting a DCF analysis, helping both professionals and beginners grasp how to estimate intrinsic…Read more
Direct Comparison Approach in Corporate ValuationsABFM, AccountingBy Surendra NaikAugust 16, 2025 Introduction In the world of corporate valuations, one of the most practical and widely used methods is the Direct Comparison Approach. This method estimates the value of a company by comparing it with similar businesses that have been recently valued, sold, or listed in the market. Because it closely mirrors real market activity, it is…Read more
Stock and Debt Approach in Corporate ValuationsABFM, AccountingBy Surendra NaikAugust 16, 2025In corporate finance and banking, understanding how to value a company is at the heart of smart decision-making. Whether it’s for investment, lending, mergers, or acquisitions, professionals rely on different valuation methods. One such method, widely respected for its practicality, is the Stock and Debt Approach. This method looks at both a company’s equity (stock)…Read more
Adjusted Book Value Approach in Corporate ValuationsABFM, AccountingBy Ashish KarkeraAugust 16, 2025Valuing a company accurately is fundamental for banking professionals, investors, and financial analysts. Among the various valuation methods, the Adjusted Book Value Approach stands out as a pragmatic and reliable way to determine a company’s worth by refining the traditional book value to better reflect economic realities. What is the Adjusted Book Value Approach? The…Read more
Approaches to Corporate ValuationABFM, AccountingBy Ashish KarkeraAugust 16, 2025In the realm of corporate finance and banking, understanding how to accurately value a company is essential for investment decisions, mergers and acquisitions, financing, and strategic planning. Corporate valuation involves estimating the economic value of a business or company, and there are several approaches commonly used by analysts and investors. This article explores the primary…Read more
Cash Flow Estimation in Capital Budgeting: A Comprehensive OverviewABFM, AccountingBy Ashish KarkeraAugust 13, 2025IntroductionCash flow estimation in capital budgeting involves forecasting the future cash inflows and outflows associated with a proposed investment. Since these cash flows form the primary basis for assessing the financial viability of a project, accuracy in their projection is critical. The process typically includes estimating the initial cash outflows, annual operating cash inflows, and…Read more
Methods of Investment AppraisalABFM, AccountingBy Ashish KarkeraAugust 12, 2025Investment appraisal methods are techniques used to evaluate investment proposals and assist companies in determining their desirability based on their income-generating potential. These methods also help rank proposals in order of preference. A sound appraisal method should enable the company to measure the real worth of a proposal and make informed accept-or-reject decisions. Investment appraisal…Read more
Understanding NPV, IRR, DCF… in capital budgetingABFM, AccountingBy Ashish KarkeraAugust 12, 2025(This post explains what are NPV, IRR, DCF, Time value of money, Hurdle rate or opportunity cost of capital, accounting rate of return, pay- back period etc.) The price of groceries or any other items purchased by you today will not be same next year. The purchasing ability of a Rupee today is different (normally…Read more
