CAclubindia Articles
Money Laundering
Today we listen the word too much �Black Money� and all politicians parties says that we will bring it to India from Swiss Bank. But what is �Black Money�?�Black Money� basically means Money Laundering. It simplifi
"A Chartered Accountant" v/s "The Chartered Accountant"
Are we studying out of fear?Exams, Tests, Practical! We often repeat these words when asked, what are we studying for? As exams approach, it sets in the sense of fear in the atmosphere. Sporadically, question arises in my mind, "Are we only stu
Goods & Services Tax (GST): Revenue Neutral Rate of Tax
Introduction of GST is an important step in the direction of much awaited tax reforms. With the passage of the Constitution Amendment Bill, 2014 for in May, 2015, Government is now all set to implement Goods and Services Tax (GST) by April 2016, subj
Real Growth Is Not Only When You Do Things Differently But Also When You Do Different Things
It was the day next to Diwali when I thought of spending the remaining three days of holidays with my family out of Delhi. The idea was to relax and spend some time with my wife and son. Diwali period is generally hectic and the idea of taking a va
Ind AS on Investments Vis a Vis AS- 13 on Accounting for Investments
At the outset, it is ideal to invest some time to study the different approach unleashed by Ind. AS- on accounting of investments as compared to AS.13 on �Accounting for Investments�. Before we understand the distinct approach of Ind.AS
How GST play a significant role in economy
ROLE IN ECONOMYAs we already know about GST which will be implemented in India from Year 2016 expectedely and Replacing the Existed taxes levied by Central and State Governments. So it will be vary important for us to know about its important in Econ
Service Tax Refund to Exporters- Law and Realities
Heavy pendency of service tax refund / rebate claims of exporters with service tax department raises a serious question on government�s promise of ease of doing business in India. Where on one side Indian Industry is facing huge demands in Inco
Who is the right teacher?
This question is rarely asked. I often hear students asking “Who is the best teacher for…?Quite amusing, I would say. Though I should confess, I myself went about hunting the “best” teacher during my CA days. This is almost
Tips to fly for CMA-USA journey
My experience and your smartwork will pave the way for your CMA-USA success. ~ Akhil'sI suggest you to start every journey in your life keeping 3 C's (i.e. Creativity, Confidence and Corporate Sense) in your pocket. These help you to fight wi
Types of Directors under Companies Act 2013
DirectorsOn Incorporation,a company becomes a person in the eyes of law. However, it does not have any physical appearance. In order to achieve the objects that are stated in the Memorandum of Association, the company has to depend up on agency calle
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