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Popular Articles


Top Useful Ratios for any Company

  CA Rakesh Ishi    05 December 2022 at 15:35

Ratio analysis gives a more accurate picture of a company. It helps in comparison of company's performance to similar company's or industries to understand the position in the market.



New Lease Accounting Standard

  Nidhi    29 May 2017 at 11:11

Article on how are the entities as "Lessee" in a lease contract getting ready for FASB- ASC 842 implementation? What are some the important points



Unjust Enrichment not Satisfied When Refund debited as Expenditure

  Bimal Jain    27 May 2014 at 13:15

Test of unjust enrichment not satisfied where refund amount is shown as expenditure and not as claims receivableWe are sharing with you an important judgment of the Honble Mumbai CESTAT in the case of Hindustan Petr



Annual Compliances for Private Company on the basis of Paid-Up Share Capital

  RUTU SHAH    20 April 2021 at 09:54

Discussing annual compliances for a private company when paid-up share capital is less than Rs. 2 crores, more than Rs. 2 crores, more than Rs. 5 crores, more than Rs. 10 crores, and more than Rs. 50 crores.



Transfer of shares by way of gift

  CS Mohit Singhal    27 March 2020 at 10:48

Read the scope of the transfer of shares by the way of Gift. Also, read the related provisions which cover the transfers of shares by the way of Gifts.



Communicating Key Audit Matters in the Independent Auditor's Report

  CA PRASANTH.K    05 March 2018 at 11:11

Objective To determine key audit matter; and To report such key audit matter after forming an opinion on the financial statement ..



Validity of form 9 & rule 4 of Central Sales Tax (Delhi) Rules, 2005

  Devinder Jain    26 March 2016 at 12:11

Rule 4 of Central Sales Tax (Delhi ) Rules, 2005 reads as hereunder:Reconciliation Return (1) In addition to the returns required under rule 3, every dealer shall also furnish t



History and Significance of CA Day

  Poojitha Raam Vinay pro badge    01 July 2022 at 08:54

Taking pride in being a part of the Institute, Wishing all the Chartered Accountants and Budding Chartered Accountants, "A Very Happy CA Day."



Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act

  Dilip K Raina    27 February 2020 at 10:42

Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act



GOLD INSURANCE COVERAGE

  Indraneel Sen Gupta    09 January 2010 at 14:58

GOLD INSURANCE COVERAGE If some one plans to go for some robbery then my advice will be not to runaway with cash. But to run with a handful of gold. Yes run with a bagful of gold rather than running with currency. Since gold might show $3000 ounce




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