CAclubindia Articles

Happy Talk

ACCA India 17 December 2013 at 11:32

In an effort to replace GDP as a measure of progress, statisticians are trying to gauge happiness through tangible life-quality elements. But will these be lost in translation? When the authors of the US declaration of independence said that l

The Companies Act 2013- Provisions relating to dividend payment

G S Rao 17 December 2013 at 11:30

Introduction: The word "dividend" has origin from the Latin word dividendum. It means a thing to be divided. Every investor is aware that dividend is nothing but profits earned by the company and divided amongst the shareholde

Cenvat Credit Rules from scratch Part-3

Saurabh Maheshwari 16 December 2013 at 12:27

Q-1 Describe the following terms:(a) First & Second stage dealers(b) Input Service distributor(c) Input credit distributor Ans-1(a) First & Second stage dealer:--First stage dealer means a person buying goods directly from manufacturer/import

A Journey into Stock Market

SANYAM ARORA 16 December 2013 at 12:27

Greetings of the day to all the members of CCI Family. After writing exams in Nov13, I thought to start with a series on A to Z of Finance. After reading many novels, Articles and browsing net I finally feel that it&

SEBI norms to ensure Compliance of certain Listing Condition

CS Avinash Godse 16 December 2013 at 12:27

Putting in place a stronger mechanism to check non-compliance of Listing Conditions, the market regulator Securities and Exchange Board of India (SEBI) came up with its circular vide CIR/M

Detailed Discussion on AS-20: Earning Per Share with Capital

SAJID M BOGHRA 16 December 2013 at 12:26

OBJECTIVE 1. The objective of this standard is to prescribe principles for the determination and presentation of earnings per share which will improve comparison of performance among different enterprises for the same period and among different accou

Registered Valuers under Companies Act 2013

CS DHANAPAL 16 December 2013 at 12:25

Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will

Board Meeting through video conferencing under Companies Act

CS DHANAPAL 14 December 2013 at 15:34

BOARD MEETINGS THROUGH VIDEO CONFERENCING In general parlance, meeting refers to formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions. Formal meetings are held at definite times,

Class Action Suits under Companies Act, 2013

CS DHANAPAL 14 December 2013 at 15:34

The concept of Class Action Suits is among one of the many novelties introduced by the Companies Act, 2013. Thought the concept per se is not new but in Indian context it has found statutory recognition an

Sale/Purchase--Intra State Vs Inter-State

CA Chandra Kishore Bajpai 14 December 2013 at 15:34

Under the Central Sales Tax Act,1956 (in short CST), registered dealers are eligible for certain concession or exemption of tax on inter-State transactions if dealer is able to comply with certain conditions. Submission of statutory forms is one of s