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Articles by Nirmal Shah

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Basics (Understanding and Analysis) of Depreciation under Schedule II of Companies Act, 2013

  Nirmal Shah    12 August 2014 at 11:18

The Companies Bill 2011 was introduced in Parliament in December 2011 and was referred to the Parliamentary Standing Committee on Finance for its review and suggestions. Based on its Recommendations and suggestions, amendments were made to the Compa

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Posted in Corporate Law  8 comments |   28074 Views


Analysis on Discussion paper on Revision of Clause 41 of Equity Listing Agreement

  Nirmal Shah    20 September 2013 at 12:19

The SCODA committee (SEBI Committee on Disclosures and Accounting Standards) reviewed Clause-41 of the Equity Listing Agreement and given some recommendations. These recommendations were open for public comments till September 13, 2013. Following

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Posted in Others  1 comments |   10260 Views


Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11

  Nirmal Shah    29 March 2013 at 11:26

Analysis of Benefit through Press Release on ECB with accounting treatment under Para 46 / 46A of AS 11 Press release for External Commercial Borrowings (ECB) is as below: External Commercial Borrowings (ECB): Repayment of Rupee loans A.P. (DI

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Posted in Accounts  2 comments |   27594 Views


Accounting Treatment of Forward Cover in Different scenario

  Nirmal Shah    09 October 2012 at 11:25

In global scenario, import and export transactions are commonly used by every industry and these transactions are increasing day by day. In last couple of years, rupee and dollar exchange prices movement are drastically changed and due to

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Posted in Others  5 comments |   169800 Views


Analysis of Clarification issued by MCA Dated 9-8-2012

  Nirmal Shah    01 September 2012 at 12:55

Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e

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Posted in Accounts  6 comments |   54180 Views