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CAclubindia Articles


Currency devaluation by China - Causes and effects

Posted by Harshika 21 September 2015 16736 Views

Currency devaluation is the most talked about topic in the recent months.The 3 % devaluation of Yuan by China - the world’s second largest economy - has created havoc in the world. Japan too has devalued the Yen to its 40 years low. Tracing bac



Overview of Start-up Expenses: Preliminary & Preoperative Expenses

Posted by BHARAT PAUDEL 21 September 2015 466180 Views

IntroductionPreliminary expenses are the nature of fictitious assets. These are the expenses of the company before the incorporation of the company. Preoperative expenses are those expenses incurred by a company before commencement of commercial ope



Importance of Written Communication skill for Professionals

Posted by shrirang 21 September 2015 15147 Views

Importance of written communication skillAs we know that communication is so fundamental and prerequisite that no person or organization can exist and function effectively and readily. No professional can be effective in his work unless he possesses



Service tax in relation to aggregators

Posted by Atul Rathod 21 September 2015 18969 Views

Background:-The aggregators who were not specifically covered under the service Tax till now because of the interpretation in the law. To cover the services of App based Cab (aggregators) this concept has been



How to prepare annual return as per Companies Act 2013

Posted by CS Divesh Goyal 21 September 2015 19665 Views

INTRODUCTION:Section 159,160,161,162 & Schedule V deals with the Annual Return & related Provisions under Companies Act, 1956. But in Companies Act, 2013 all these Sections are combined together in one Section namely � 92.Annual return



Clause 49 to listing agreement - Corporate governance in brief

Posted by rajkumar jain 21 September 2015 32866 Views

Corporate governanceThere are certain requirements mentioned in Clause 49 of listing agreement which a listed company needs to follow. To have a quick review of those important requirement, summary is given below. Rights of shareholders and role of s



Understanding of CSR

Posted by BHARAT PAUDEL 18 September 2015 20466 Views

A) Statutory ProvisionsIntroductionAs per The Companies (CSR policy) Rules, 2014 "Corporate Social Responsibility (CSR)"means and includes but is not limited to:1) Projects or programs relating to activities specified in Schedule VII to th



Stop procrastinating - Ahh later !!

Posted by CA Ronak Doshi 17 September 2015 23047 Views

ES. I know you are going to read this LATER, but I still proffer you to read it till the end because you�re about to see that there are some techniques which works perfect as Anti-Procrastina



Age of digital connect. Are we slowly losing the emotional one

Posted by Nimish Goel 17 September 2015 10240 Views

I was visiting a client of mine today; their office is in Jasola, New Delhi. When I reached the building and went to the lift, I could see couple of people waiting for the lift to come down. Both of them had their cell phones held with them and I c



Loan to companies in which directors are interested

Posted by GOpal Rathnam 17 September 2015 19064 Views

Here is a way out for GROUP COMPANIES for proper compliance under section 185 of the Companies Act 2013 for loan to companies in which directors are interested.Section 185 of the Companies Act, 2013




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