Articles by Tanuj Chandra Saxenaa
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Applicability of AS 3: Cash Flow Statements
Cash flow statements are to be prepared by all companies but the act also specifies a certain category of companies which are exempted from preparing the same. Such companies are One Person Company (OPC), Small Company and Dormant Company.
Change of registered office of a LLP
The partners need to check the LLP agreement, in case it provides for the procedure for shifting the registered office of the LLP. In case no procedure is prescribed, obtain consent of all partners regarding change of registered office.
Checklist of Secretarial audit as per LODR and Companies Act 2013
The author lists checklist of Secretarial audit as per LODR and Companies Act 2013
Issue of Preference Shares under the Companies Act 2013
Preference shares as the term implies are the shares that having priority over the equity shares. These shares contain a preferential right to receive the dividend as are declared by the company on first priority basis.
Concept of Virtual Audits
The virtual audit is becoming popular amongst organizations due to fast advances in information technology. Businesses already include high-tech strategies that permit the audit teams to receive and share data, conduct interviews, and also make observations with entities all over the world.
Introduction to Six Sigma in corporates
Six Sigma is a set of management tools and techniques designed to improve business by reducing the likelihood of error. It is a data-driven approach that uses a statistical methodology for eliminating defects.
Corporate insolvency resolution process under IBC 2016
In this article, we will explain who is eligible to initiate the Insolvency Proceedings against the corporate Debtor.
Corporate Takeovers: Overview, Rules, Regulations and Checklists
Takeover has become a common practice in today’s economic environment. Takeover is said to have taken place when one company takes control over the company, usually by purchasing the majority stake in the company that is being taken over.
A brief analysis on - AS 10: Property, Plant and Equipment
AS 10 is to be applied in accounting for property, P&E (Plant and Equipment)
A glimpse on forms of business organisations in Australia
A foreign company or an investor proposing to incorporate a business in Australia may choose from a number of different entities or forms of business organisation. Each of these forms has its advantages and disadvantages. Business owners will need to carefully consider them and take advice to determine which is the most appropriate form for their business.
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