CAclubindia Articles
Consolidation of Financials under IFRS
Introduction: Under Globalised scenario, the boundaries of the business crossed the beyond from one county to many countries during the last two decades, at the same time business risk is also increased the same
Valuation of Non-monetary consideration under Service Tax
The term �service� is defined under service tax law to mean any activity for �consideration� by one person for another. In this regard
Company Incorporation Procedure Simplified
COMPANY REGISTRATION PROCEDURE IN INDIA(The Companies Act, 2013) 1.DIGITAL SIGNATURES: A digital code (generated and authenticated electronically by competent authorities) which can be attached to an electronic document in order to verify the applica
A b-indas Journey into IndAS Part 1
Hi there!!This write-up is for people who have heard about the term IndAS but are yet to get into the scheme of things. This is the first in a series of articles that will walk you through the basics of the standards.CAVEAT: The objective is to get t
Currency devaluation by China - Causes and effects
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
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
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
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
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
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
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