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Articles by CA. Chikkerur C R

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IFRS 13 - FVM - A supportive IFRS & Dictionary Friendly IFRS

  CA. Chikkerur C R    24 June 2021 at 10:36

This standard became mandatory on 1st Jan 2013. It took 8 years since 2005 to evolve itself as a mandatory standard in 2013. Ind AS 113 is the Indian version of IFRS 13.

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Posted in Professional Resource |   1740 Views

IFRS 9 Financial Instruments| An Analysis

  CA. Chikkerur C R    09 September 2020 at 18:00

IFRS 9 is crucial and important especially in Covid time. This IFRS application is very testing for Companies in Covid time.

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Posted in Accounts |   2868 Views

IFRS 1 - Presentation of Financial Statements

  CA. Chikkerur C R    04 August 2020 at 15:46

IFRS expects every FS must be presented in the same manner so that investors spend less time in taking decision.

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Posted in Accounts |   4368 Views

Balance Sheet Healing - New Accounting Yoga Practice to Heal

  CA. Chikkerur C R    23 June 2020 at 17:08

This article is trying to address the above fear with tool of ' Balance Sheet Healing '. It is trying to link Healing process by way of Compliance, books of records & ITR to face uncertainty of life.

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Posted in Accounts  1 comments |   6123 Views

How to make work from home effective?

  CA. Chikkerur C R    29 May 2020 at 10:08

Earlier Work from Home (WFH was seen as facility offered for Work-life Balance, now it is Business Continuity Plan (BCP). Here are a few points or ideas to make effective use of WFH

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Posted in Others  2 comments |   3255 Views

Corona Relief Fund should be treated as tax credit

  CA. Chikkerur C R    29 May 2020 at 10:07

I propose a suggestion to have a Corona Relief Fund and appeal for donation even Rs 1000. I also propose a new kind of tax credit for the next 6 years on this donation.

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Posted in Income Tax |   2145 Views

About 29 new sections notified on June 1st 2016 in CA 2013

  CA. Chikkerur C R    04 June 2016 at 11:03

It�s about 29 New Sections notified yesterday (June 1st 2016) in CA 2013 Hi AllYesterday MCA had notified 29 new sections through exercise of the powers conferred by sub-section (3) of section 1 of the Companies Act, 2013 (18 of 2013), By this

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Posted in Corporate Law  7 comments |   17838 Views

A Woman Director - Sea Change or She Change

  CA. Chikkerur C R    04 April 2016 at 11:15

"Yatra naryastu pujyante ramante tatra devata" - Meaning, where women are worshiped, there the Gods rejoice. Though not directly about empowerment, it is very relevant because it goes on to say "wherever they are not, everything you

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Posted in Corporate Law  2 comments |   9768 Views

Extension of Filing Date is not extension date for payment

  CA. Chikkerur C R    03 August 2013 at 08:46

Yesterday ( 31St July) was last date to file ITR for AY 2013-14 & Pay tax due on this. People including me were so busy to complete this unwanted task (Hated for few Tax Payers). Many were gathering their info in last minute; few people were se

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Posted in Income Tax  4 comments |   14097 Views

Form 15g - if declaration is wrong

  CA. Chikkerur C R    25 July 2013 at 13:12

In India, We take most of the laws/Rules as granted one & feel we are complying with rules without studying in depth of penalty provisions of law. Indian Income Tax Rules /sections are one of those laws. Most of the people feel or under impre

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Posted in Income Tax  12 comments |   67905 Views

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