CAclubindia Articles
Do what you love, Love what you Do - A Myth!!
Be Brave, explore new things, new areas, figure out what makes you happy and go do it boss. Life is waiting for you with opened arms just go and hug it tightly....
When you Flow, Time stops
I stumbled upon these lines as I flipped through the pages of a Japanese book named, 'Ikigai'. Intrigued, I bought it and devoured the book in one shot, for it was riveting and brimful of insights we rarely come across.
Taxation of hypothetical Income
In simple words Income tax is levied on income which has been received or has accrued. Income is said to be accrued when it becomes due, but it must also be accompanied by corresponding liability of the other party to pay the amount. Only then an income will be said to have accrued and is not a hypothetical income.
Documentation under GST audit
Audit documentation is the written record (including electronic record) prepared during the course of audit which forms foundation for auditor's in preserving the various observations identified during the audit, acts as a proof of performance of audit and safeguard the auditor at the time of dispute.
Proficiency test for Independent Director
The Ministry of Corporate Affairs (MCA) has notified the Indian Institute of Corporate Affairs (IICA) at Manesar (Haryana), as an institute to create and maintain a data bank containing names, addresses and qualifications of persons who are eligible and willing to act as independent directors
Ind AS: An Introduction and how to study them
Ind AS: Chartered Accountancy (CA) is a professional course and thus, it is expected from a CA student to possess an understanding which lives up to the title.
FAQs on SPICe+ web form
SPICE+ is divided into two Parts: SPICe+ Part A represents the section wherein all details with respect to name reservation for a new company has to be entered
Pricing Decision and understanding the role of Predatory Pricing
By the term pricing decision, we mean the choices of business entities taken into consideration by them while setting the prices for their products and services.
Companies Auditor Report Order (CARO) Rules, 2020 - Analysis
The MCA has issued the Companies (Auditor's Report) Order, 2020 (CARO 2020), on 25th February 2020. This order has been issued in supersession of the Companies (Auditor's Report) Order, 2016
Financial Assets and Liabilities as per IND AS 109
We are in the season of Statutory audit and few people are working in companies where IND AS is applicable, and few are in companies where IND AS is not applicable.
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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