CAclubindia Articles


Incorporation of Company as per the Companies Act, 2013

Posted by Chandra Bhushan 28 May 2016 12166 Views

At the outset basically the details of the Director(s) and subscriber(s) are required for the incorporation of the Company. However, the steps for the incorporation of a company as per the C



Ease of doing business

Posted by CS Suhita Mukhopadhyay 28 May 2016 6025 Views

INTRODUCTIONWe are the citizens of a truly networked and interdependent world, united by global economy. In the past, business and economies were like plays (maybe by t



Rejig in SEBI(LODR) Regulations, at the eleventh hour

Posted by Yogina 28 June 2016 5500 Views

Securities and Exchange Board of India (SEBI) has come up with Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 effective wi



Most common mistake in Depreciation

Posted by Kishore 28 May 2016 22197 Views

Change in life of assets has been specified in new companies act 2013. However it does not suggested change in depreciation method. Hence there is no need to recalculate effect of depreciation from the period of asset inception for depreciation. Chan



Applicability of companies act, 2013 based on limits

Posted by CS Divesh Goyal 05 July 2016 14646 Views

Sr No. Provision under Companies Act, 2013 Applicability of Provision Non-Applicability of provision 1 XBRL (General Circular No. 16/2012 Dated: 06.07.2014.) a) All companies LISTED w



Excise Duty on Jewellery - A Nightmare

Posted by Amrit Dalmia 27 May 2016 14053 Views

In this year�s Budget, a nominal excise duty of 1% [without CENVAT Credit on Capital Goods and Inputs]and 12.5% [with CENVAT Credit on Capital Goods and Inputs] has been imposed on articles of jewellery [excluding silver jewellery, other than s



Ind AS 16 quick review

Posted by Ankur Dudani 01 August 2020 19533 Views

Quich Review of IND AS 16IND AS 16 deals with Accounting & depreciation of property, plant and equipment which are covered by existing Accounting Standard 10 (Accounting for Fixed Assets) & AS 6 (Depreciation Accounting).1. Meaning of Fix



Solved paper of Corporate & Allied Laws for CA Final May 2016

Posted by Tejpal Sheth 27 May 2016 9648 Views

Question 1(a)Explain the law laid down under the Companies Act, 2013 in respect of filing of annual financial statements with Registrar of companies. In the following two situations who is liable for the default.i. Where financial statements of the c



Roller coaster or an aircraft?

Posted by Prof. Bajaj 27 May 2016 3944 Views

In A Roller Coaster, the starting point and ending point is the same.In Aircraft, your starting point is a different city / country than your destination at end of the journey. In A Roller Coaster, your purpose is to have fun in the ups and downs. Yo



Full CPT revisionary notes applicable for June 2016 exams

Posted by CA Arpita Tulsyan 27 May 2016 10670 Views

Accounting � An IntroductionMeaning and Scope of AccountingTransaction is used to mean �a business, performance of an act, an agreement� while event is used to mean �a happening, as a consequence of transaction(s), a result.�Meaning of AccountingAccounti




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