Corporate Law Articles
Approval of Annual Accounts
Procedure for approval of Annual Accounts Section 215 of the Companies Act, 1956 deals with the authentication of balance sheet and profit and loss account of the Company. Accordingly, every balance sheet and profit and loss account of the Company
Small Shareholder's Director
Concept of Small Shareholders Director:- Section 252: Minimum numbers of directors.(1) every public company (other than a public company which has become such by virtue of section 43A) shall have at least three directors: Provid
Limited Liability Partnership Model
Limited liability partnerships are relatively new creations that are used for their financial protections. With a general partnership, individuals may be personally responsible for a partner's actions. Limited liability partnerships, or LLPs,
Compliance of Listing Agreements - A Synopsis
For preparing the ready reckoner, compliances have been divided into two categories i.e. Periodical compliances and Event based compliances. [A] Periodical Compliances The periodical compliances are further divided into quarterl
Cost Auditors Appointment- Revised Procedure w.e.f. 1/1/2013
Revised procedure for the Appointment of Cost Auditor by Companies In continuation of the General Circular No. 15/2011 dated 11th April 2011, Ministry of Corporate Affairs has issued a circular on 06th November, 2012 and further revised the proced
XBRL Filing - 2012
As such, following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL Format:- Listed Companies and their subsidiaries; Companies having paid up capital of Rs. 5 Crores and above;
Unfortunate that Professionals have certified
Dear Readers, I am sorry to come out with filling unpalatable information. A random scrutiny of XBRL filing of financial statements by few companies to MCA for FY 2010-11 reveals significant variations in disclosures in published results an
Notes on Amendments in provisions applicable to directors in last two years
In last two years, Ministry of Corporate Affairs (MCA) has made many amendments/changes in provisions relating to directors of the company under the Companies Act, 1956
Corporate Govenrance
Introduction The root of the word Governance is from GUBERNATE which means to steer i.e. to direct the course & the word Corporate Governance would literally means to direct the course of the corporate. Corpo
Interpretation of Statutes
Statutes mean an act passed by legislative body. So interpretation means explanation of the same. Interpretation of statutes is needed when language of law is not clear or has ambiguous meaning. These interpretations are
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