CAclubindia Articles


Proposed Buy back of Shares by TCS- An Accounting perspective-Ind -As/ IFRS

Posted by CA Anuj Agrawal 19 August 2017 16344 Views

We all got to hear by now that some major companies in India including Tata Consultancy Services (TCS) are planning to buy back its shares in order to improve e...



Reverse charge mechanism and remission of tax under the GST regime

Posted by RENGARAJ R.K 23 February 2017 14355 Views

Reverse charge mechanism and remission of tax under the GST regime



The possible shape of what, we think is impossible!

Posted by Ajay Agrawal 19 August 2017 4600 Views

Like everyone else in the world we always think that one or other task seems to be impossible.



Life is not short

Posted by Ruchi 21 August 2017 7805 Views

Life is not short. There is a long way to go.



Complete Methodology To Crack CA IPCC in May 2017

Posted by Harsh Arora 19 August 2017 15553 Views

I am writing this article on the basis of my 3 years experience in CA IPCC. I have mentioned some tips & tricks which are purely based upon my experience.



GST: The dawn of a new day

Posted by CA Diwakar Jha 19 August 2017 5820 Views

The Goods and Services Tax (GST) is a value added tax that will replace all indirect taxes levied on goods and services by the Government



Internal Financial Controls (IFC)

Posted by CA Diwakar Jha 06 June 2023 251140 Views

As per Section 134 of the Companies Act, 2013 (the Act), the term 'Internal Financial Controls' means the policies and procedures adopted by the company



Ind AS 38 : Intangible Assets

Posted by CA Diwakar Jha 09 April 2020 144502 Views

The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another Ind AS.



Ind AS 40 : Investment Property

Posted by CA Diwakar Jha 23 August 2017 40467 Views

An investment property is a real estate property that has been purchased with the intention of earning a return on the investment (purchase) either through rent (income), the future resale of the property or both.



System Control Audit

Posted by CA Diwakar Jha 21 August 2017 47590 Views

Information Systems have become an integral part of our day-to-day life.




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