Articles by CA Rashmi Ainapur

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Gravity of BRSR in Indian MSMEs

Posted by CA Rashmi Ainapur 22 November 2023 1611 Views

In this backdrop, let's try to understand the significance of BRSR in Indian MSMEs.

Sec 50C - A Double Edged Sword

Posted by CA Rashmi Ainapur 04 October 2013 20804 Views

SEC 50C A DOUBLE EDGED SWORD Sec 50 C of Income Tax Act was introduced by Finance Act 2002, with effect from 01-04-2003 i,e Assessment Year 2004-05. The main intention for introducing Sec 50 C was to curb the movement of unaccounted elemen

Sustainability Reporting - A New Dimension of a CA

Posted by CA Rashmi Ainapur 30 January 2013 20197 Views

Introduction: Global warming, climate change, social degradation and economic crisis are posing serious threats for the organizations to survive. Day by day o

The Era of Accounting Standards

Posted by CA Rashmi Ainapur 05 December 2012 24037 Views

Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles

Intangible Assets - An yardstick to measure company's value

Posted by CA Rashmi Ainapur 20 July 2012 12417 Views

Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w