CAclubindia Articles

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

Let's Keep Accounting Simple

Ashok 13 December 2013 at 11:39

The profession of Chartered Accountancy is much respected in society today. Its a prestigious recognition that many tens of thousands of students aspire to attain. The profession earned this respect partly due

Rejection Order under VCES is appealable & recent clarifications

Bimal Jain 12 December 2013 at 16:57

Dear Professional Colleague, Rejection Order under VCES is appealable & recent clarifications issued pertaining to VCES We are sharing with you an important judgement of the Honble Punjab & Haryana High Court in the case of M/s Barnala

Voluntary Compliance Encouragement Scheme 2013

Advocate Neerav Mainkar 12 December 2013 at 11:10

VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013- ENGOURAGING ENOUGH? The Budget of 2013-14 ushered in a new gift for a multitude of service tax payers; or rather non-payers by announcement of the Voluntary Compliance Encouragement Scheme, 2013 or the

Importance of Internal Audit Report for the Statutory Auditor

Ca Jai Prakash Agarwal 12 December 2013 at 11:03

Internal Audit report is a very crucial document and if internal audit is carried our fairly, it contains lot of insights and information about the entitys operations. The statutor

Last Month for Service Tax VCES 2013 - Highlights

CA Chirag Chauhan 12 December 2013 at 11:03

LAST MONTH FOR SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 (VCES)Readers, this is last month to take the opportunity under VCES (Service Tax Voluntary Compliance Encouragement Scheme). Through this scheme government wants to act tough