CAclubindia Articles
Cash Management: The role of the Internal Auditor
According to many industry experts the basic reason why many successful companies have collapsed is improper cash management. Having surplus cash in the current accounts are considered as a sign of efficiency of the companies but sitting on such larg
Why do Arbitration proceeding too gets delayed?
In order to address the issue of delay before Traditional Courts and in order to decrease the burden of courts, Alternative Dispute Resolution Mechanism was mooted and now everybody is aware of Arbitration proceedings. As everybody knows, Arbitratio
Beta of Stocks
What is Beta of Stock / Security?Whether a person is an experienced investor or just someone who is trying to put some money away for retirement, knowing the stock beta in relationship to the current market conditions can minimize risk and increase p
MAT - Tax on Gross Assets- Whether fair and logical?
Under the erstwhile Income Tax Act, 1961, MAT was levied u/s. 115 JB on book profits. The idea of levying MAT on book profits was to ensure that the entity pays tax at least on book profits even though the tax payable by it under the Income Tax Act c
Procedures for Incorporation and Registration of Companies
A company is a voluntary association of persons formed for the purpose of business activities. A company has distinct name and limited liability, it is a juristic person having a separate l
Law of Arbitration - Company matters?
In order to reduce the delay in courts and in the process of traditional adjudication mechanism, the Alternative Disposal Mechanism (ADR) was mooted. The dispute resolution through Conciliation, Arbitration and Mediation etc., is regarded as a
International Tax Compilation Terminologies
Economies are coming closer & closer due to globalization. Number of cross-border transactions has increased. Cross border transactions have led to a dynamic change in the system of taxation. New issues have aroused due to different styles of bus
Budget Amendment- Impact
Budget Amendments- Service Tax – 1st September 2009CA Madhukar N Hiregange & CA Vinay K.V. It is the practice followed in every budget by our Honorable Finance Minister to expand the scope (coverage) by introducing new categories of
IAS 39 HEDGE ACCOUNTING ( IN A DIFFERENT FORMAT )
IAS 39 Financial Instruments: Recognition and Measurement Issued in March 1999 Revised in December 2003 Recent amendment: by IFRS 3 revised in January 2008 Financial Instruments
Drafting agreements?
In day-to-day commercial transactions, we will enter into many agreements or contracts. While certain agreements are prepared mechanically and get executed, certain other agreements require careful consideration of many things. For e
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