Popular Articles

Beta of Stocks

Posted by Venkat Rao Marella 26 August 2009 19076 Views

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?

Posted by Hiral Raja 25 August 2009 17130 Views

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

Posted by Ankur Garg 24 August 2009 285997 Views

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?

Posted by Durga Rao 24 August 2009 8851 Views

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

Posted by Jinesh Bhagdev 22 August 2009 11034 Views

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

Posted by Madhukar N Hiregange 22 August 2009 12864 Views

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 )

Posted by CA Lalit Mohan Agarwal 30 June 2020 11178 Views

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?

Posted by Durga Rao 21 August 2009 11733 Views

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

An investing secret thats hard to follow

Posted by Equitymaster 30 June 2020 6808 Views

'Be fearful when others are greedy and greedy when others are fearful' says Warren Buffett. 'Buy low and sell high' is supposed to be the classic and simple formula for beating the stock market. Well, if it is indeed as easy as it sounds, the intrigu

Internal Audit of Sub Con Dept of Engg Cos

Posted by Vikas Kalyanshetty, ACA 24 August 2009 9824 Views

Sub Contractor: A subcontractor is hired by a general contractor (or prime contractor) to perform a specific task as part of the overall project. The most common concept of a subcontractor is in building works and civil engineering. The incentive to