Popular Articles

Key Managerial Personnel under Companies Act, 2013

Posted by CS DHANAPAL 24 July 2014 76483 Views

Companies Act, 2013 (Act) has introduced many new concepts and Key Managerial Personnel is one of them. While the Companies Act, 1956 recognised only Managing Director, Whole Time Director and Manager as the Managerial Personnel, the Companies Act, 2

Professional opportunity for Chartered Accountants

Posted by CA ABHISHEK AGGARWAL 29 January 2016 76461 Views

The opportunities for a Chartered Accountant are clearly vast, the scope massive. For a small and medium practice to grow, the firm has to "THINK BIG"

Ind AS12 on income taxes

Posted by P.R. Sethuraman 20 April 2016 76449 Views

What is tax expense?Tax expense (income) is the aggregate amount included for determination of profit and loss in respect of current tax and deferred Tax. Income tax relating to items charged or credited to other comprehensive income/equity is charge

Three motivation theories for success

Posted by CA.ViVeK M ACA 03 May 2010 76448 Views

This article has three theory namely Theory of sacrifice, Theory of Fear and Theory of Pain. Read the aspect c

Bank Reconciliation Statement

Posted by NURSINGHA SAHOO 29 June 2011 76282 Views

BANK RECONCILIATION STATEMENT Bank Reconciliation Statement You operate a bank account in which you deposit money and withdraw money from time to time. You maintain a record with yourself of these deposits and withdrawals. One day you get your pas

Right To Inspect Members Register, Annual Returns Etc

Posted by G S Rao 02 May 2012 76228 Views

Introduction There are several sections in the Companies Act, 1956 which give rights to members, debenture holders, creditors and directors. Many are ignorant of these rights as they are not appearing at one place but are appearing in different S

Ratio Analysis

Posted by Member (Account Deleted) 17 September 2012 76166 Views

Analysis of financial reports requires skill of mathematics, accountancy as well as statistical tools. But there are some basic ratios which can be helpful for a layman also to analyze the Balance Sheet, Profit & Loss A/C of a company or a ban

Impact of lease rentals and interest free deposits under Ind AS 116

Posted by Shashank Maloo 24 February 2020 76121 Views

Impact of lease rentals and interest free deposits under Ind AS 116

Detailed Procedure for Winding Up - Under Order of the Court

Posted by Rasesh 02 March 2010 76100 Views

In our country, every corporate house has incorporated many group companies which were run efficiently for some time. But with passage of time, the utility of having such large number of group companies reduced and then the management thought it fit

Understanding Section 36 Deduction with Latest Case Laws

Posted by Manish Kumar Agarwal 06 December 2011 76054 Views

Under section 36 of the Income tax act, 1961 there are number of deductions available along with their conditions. Below we are discussing the summary of the few latest case laws in respect of section 36 which will make us understand the deducti