Corporate Law Articles
Components of Annual Return
The term "Annual Return" refers to the returns on an investment that are computed as a percentage of the initial investment over the period of a year. A gain on the initial investment occurs when the return is positive.
Valuation of Start-ups
Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique.
IND AS Adoption Guide
The adoption of the Indian Accounting Standards (IND AS) marks a significant shift in the way companies in India report their financial statements.
When Indian Companies are treated as Foreign Companies
In this article, the author shares with you all the applicable provisions on Foreign Company.
CSR under Companies Act 2013: A Discussion between Arjuna and Krishna
CSR has become an important aspect of corporate governance and is aimed at ensuring that companies take responsibility for the impact they have on society.
ROC Compliance Calendar 2023-24 (FY 2022-23)
This article highlights the ROC Compliance calendar for the year 2023-24, including the due dates for ROC Annual filing.
Understanding IND AS 24: Related Party Disclosures
IND AS 24 is a standard issued by the Institute of Chartered Accountants of India (ICAI) that outlines the disclosure requirements for related party transactions in financial reporting.
EPFO's strategic move to safeguard retirement funds in the booming Indian stock market
The Employees' Provident Fund Organisation (EPFO), which manages the retirement savings of over 60 million subscribers in India, has decided to modify the redemption policy for exchange-traded funds (ETFs) in a bid to boost returns for its subscribers and shield its income from market volatility.
Important Statutory Due dates for OPC Annual Filing for FY 2022-23
OPCs are required to file two annual forms, namely MGT 7A and AOC 4, every year. It’s important to understand what these forms are and their respective due dates for OPC Annual Filing.
FAQs on IND AS 113: Fair Value Measurement
IND AS 113 is a part of the IND AS that provides guidance on how to measure fair value when preparing financial statements. This standard defines fair value, outlines the framework for its measurement, and sets out the requirements for disclosing fair value information in the financial statements.
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