Articles by CA. Amit Daga
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Concepts of Transfer Pricing
TRANSFER PRICINGAmit Daga Table Of Content Introduction. 1Definations. 6Methods Of Computation Of Arm's Length Price...............5Exceptions. 6 Introduction Transfer pricing "
IFRIC- Interpretation of IFRS
Dear All,In india for all Accounting Interpretation we have ASI (Accounting Standard Interpretation) in line of that in IFRS there is also some Interpretation which is known as IFRIC- International Financial Reporting Standards Interpretation Commit
TDS Rate on making Foreign Payment
How to determine applicable TDS Rate on making Foreign Payment : TDS on foreign payments depends on two conditions. First, whether deductee provides a valid TRC or not? Second, whether deductee holds a valid PAN in India or not? Below is the matrix
IND AS 41 First time adoption of Indian Accounting standards
IND AS 41First time adoption of Indian Accounting standards Scope of IAS 41 Ind-AS 41 is applicable to the first set of annual Ind-AS financial statements prepared by a company. The first Ind-AS financial statements are defined as the first annual f
Roadmap for Convergence to IFRS by MCA
The Core Group, constituted by the Ministry of Corporate Affairs for convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS) from April, 2011, that held its meeting on 11th January 2010 agreed that in view
Guideline for Project Management
Guideline for Project Management Handing over process to Operations: Concerned Marketing Personnel shall hand over the project to the project manager along with documents of the Contract Transfer. Marketing Personnel shall ensure all back up document
Effective dates of various provisions. Of BUDGET -09-10
Effective dates of various provisions. Of BUDGET -09-10. In the Income Tax side, most of the provisions of the Finance Bill will come into force with effect from 01.04.2010; here is a list of some important provisions and their effective dates.
Construction Contracts (IAS-11)
Construction Contracts (IAS-11)A Construction contract is defined in IAS 11 as “ …A contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms o
Hindu Undivided Family
HOW ONE CAN CREATE HUF(HINDU UNDIVIDED FAMILY) ? Though every body is interested in this question and this question has been asked by many and generally not have any answer in text book also, why it so ? The answer is very interesting that the above
Some Differences between IFRS and AS
Differences v DividendsØ Dividends are classified as a financial liability and are reported in the income statement as an expense. If dividends are declared subsequent to the balance sheet date, it is not recognised as liability. (I
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