CAclubindia Articles

Overview of Compounding of Offences under the Service Tax

Posted by Bimal Jain 06 June 2012 18493 Views

The Central Government by exercising the power conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) has made the Service Tax (Compounding of Offen

Booking Losses at the Right Time

Posted by Ramalingam K 06 June 2012 10520 Views

Do you book profit or book loss? You have bought the shares of ABC Ltd at a rate of Rs.100 per share. The current market price is Rs.150 per share. Also you have bought the shares of XYZ Ltd at a rate of Rs.200 and the current market price is Rs

Accounting Deep Discount Bonds - I GAAP & IFRS

Posted by Sanjay Chauhan (IFRS) 14 April 2020 79355 Views

A. Zero Coupon Bond (Deep Discount Bond) Zero-coupon bond (also called a discount bond or deep discount bond) is a bond issued at a price lower than its face value, with the face value repaid at the time of maturity. It does not make periodic inte

The Burning Desire!

Posted by CA Mihir Kulkarni 05 June 2012 26429 Views

Hello Friends, I am CA Final student. This is my first article on CCI. I am not going to share anything about the study methods and other important things related to CA Studies. I am just going to express my views on CA and the Burning Desire which

Alternative Investment Fund Regulations 2012

Posted by Rahul Chilal 01 June 2012 18397 Views

ALTERNATIVE INVESTMENT FUND On May 21st 2012 SEBI notified the AIF regulations 2012. These are the Alternative Investment Fund Regulations will replace the SEBI(Venture Capital fund) regulations 1999 DEFINITIONS Alternative Investment Fund (AIF

Investor Education and Protection Fund

Posted by G S Rao 01 June 2012 85039 Views

Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012 Introduction: Vide notification no.G.S.R. 352(E) Central Government published the Investor Education and Pr

Real Estate/Construction Industry: Reconfirmation of Applicability of Cost Accounting Record Rules 2011

Posted by CMA Navneet Kr Jain 30 May 2012 39106 Views

Real Estate/Construction Industry: Reconfirmation of Applicability of Cost Accounting Record Rules-2011 by Ministry of Corporate Affairs By Navneet Kumar Jain FCMA, MBA, LL.B., M.COM., PGDTL, LIII., AIIISLA The present article is in continuati

Preparation of Cash Flow Statement

Posted by RaGHuRaM 29 May 2012 183913 Views

Cash flow statement.As the name itself indicates the statement which only deals with inflow and outflow of cash (and cash equivalents) during the accounting year. Our work is to classify those inflows and outflows into three activities namel

Holding Company/Subsidiary Company - The Companies Act, 1956

Posted by Venkateswara Rao Sapare 29 May 2012 171500 Views

How do we assess which company is a Holding Company and which is its Subsidiary Company? A Holding Company may be a Subsidiary Company of some other Company. Similarly a Subsidi

Indian Economic Turbulence - A Comparative View

Posted by Sanjay Chauhan (IFRS) 09 May 2021 14025 Views

Finance Minister Pranab Mukherjee on Wednesday, 23rd May 2012, assured Parliament that India's growth story remained intact despite Euro zone crisis and Greece turmoil. Mr. Mukherjee attributed the downward trend in the share markets to the glob