CAclubindia Articles

10 things you need to know about Mutual Funds

Posted by Ramalingam K 07 January 2016 11913 Views

Over the last two decades or so, mutual funds have become increasingly popular as a means of investment. We can also understand mutual fund as an investment vehicle, made up of a pool of funds from various investors. To know more about this investmen

Related Party Transaction Under SEBI (Listing Obligation & Disclosure Regulation)

Posted by CS Divesh Goyal 15 June 2020 11000 Views

All the requirements and conditions to be fulfilled in case of related party transactions have been altered to be in line with the provisions of Companies Act, 2013. This is the provisions of SEBI (LODR), which are applicable with immediate eff

Measurement of Debt Instruments under Ind AS

Posted by P.R. Sethuraman 06 January 2016 44014 Views

Financial Instruments are valued either at amortised cost or at fair value. Fair value valuation could be either by fair value through Profit and Loss or Fair value Through Other Comprehensive Income; the latter could be transferred on de-recognition

LODR - Comply in spirit but will it evaporate

Posted by Sundharesan Jayamoorthi 06 January 2016 4746 Views

When SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (that is referred as LODR) was introduced professionals exclaimed OMG (oh my GOD) but the speaker in a seminar referred it as OML (oh my LORD). As professionals we may ne

Strategic debt restructuring - An introduction

Posted by CA Sumat Singhal 06 January 2016 8695 Views

1. PREAMBLE: The concept of Strategic Debt Restructuring ("SDR") has been introduced by the Reserve Bank of India (the "RBI") in the SDR Scheme (the "Scheme")

The Startup Era- Lets help the future millionaires

Posted by SAMIR DEWAN 06 January 2016 6805 Views

For the past couple of years the Indian economy has been witnessing a high rise in the rate of startups. The growth rate of this startup business is also very high, with hundreds of them startin

Analysis of Sec 185 of the companies act 2013: Every banker should know

Posted by CA Sumat Singhal 06 January 2016 153902 Views

Giving a corporate guarantee to banks/lenders by a company, other than the borrower, that the loan will be paid back, is a usual practice in the normal course of trade and commerce across the world. By and large, a larger company (often a known flagship