CAclubindia Articles
Exposure draft on AS 12
The Institute of Chartered Accountants of India (ICAI) has come up with the exposure draft on AS 12(revised). AS 12 (exposure draft) deals with accounting for Government grants and disclosure of Government assistance. AS 12 deals with the accounting
Taxing Job Work
The Indian Taxation system is spreading its wings so wide that it is hard to find a trading or service activity not falling under the ambit of indirect taxation. However the Government has encouraged small enterprises like job workers, to operate on
Receiving "GIFT" a costly affair????
Our ex-Miss Duniya, Mrs. Cashwarya Bachpan got a GIFT of Rs.25 crores from Mr. Amitaap Bachpan on the occasion of her wedding bells with the Dollywood heartthrob Kabhi-shake Bachpan. Bachpan family had already been in news due to the various notices
Foreign Direct Investment In Retail Sector
Introduction:Retail sector being one of the most important and prominent sectors in India, has solved the problem of unemployment and has served the ultimate consumers to the best. Retailing has been in recent trend with attractive outlooks & imp
MAT Credit - An overview of its rationale and impact
"There was an era when the corporate entities mocked at the income tax department, since they had sizeable profits as per the accounting books but ended up contributing nothing to the coffers of the department. Taking the tax provisions to their adva
Win or Loose The option is Your's
The turnaround in the Indian economy has paved way for new & sophisticated Financial instruments to mark their arrival on the scene, thereby broadening the "Investors' Basket". In the year 2000, the Indian capital markets welcomed one of such ins
Special Economic Zone -
First Singur and then the Nandigram violence have hit the headlines of every national daily. Dailies reported that West Bengal police have shot dead farmers in Nandigram - the issue underlying the killings is the agitation by the farmers to stop the
Brilliance of mind
It's hard to match the personality of one with the other. Even though its difficult to match, its interesting to know how a personality of a person is judged. Is it his external appearance? Or is it the internal levels of a person? Or is it both put
Accounting as a "Language of Business"
Accounting as a "Language of Business" communicates the financial results of an enterprise to various users. It is pertinent that in order to evaluate the financial results of the enterprise one has to compare the financial status of an entity with
Eliminating The Audit Expectations Gap: Reality or Myth?
A gap between the auditor's actual standard of performance and the public expectations of auditor's performance."Blessed is the man who expects nothing, for he shall never be disappointed" is one of the famous quotes by Alexander Pope what we had bee
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