CAclubindia Articles

Q&A on Enterprise Risk Management Concept

TARANDEEP SINGH BHATIA 05 July 2023 at 14:20

An enterprise risk management framework refers to a structured set of guidelines that organizations use to manage risk reporting procedures.

The FLDG Model and Fintech-Bank Collaboration in India

Affluence Advisory 05 July 2023 at 08:39

The emergence of Financial Technology providers (fintechs) has revolutionized the way in which financial services are delivered. Fintech firms have leveraged te..

Financial Due Diligence - Fictitious Revenue

Anurag 05 July 2023 at 08:36

Just like GoMechanic, Mojocare’s founders also recently admitted that they were misreporting revenue and fudging numbers, under the pressure to inflate GMV after raising $20 Mn in August 2022.

LIBOR: What, Why and Why Not?

CA Gyati Gupta 04 July 2023 at 14:19

In this article, I have tried to touch upon the concepts like what is LIBOR, why is it no longer in use, who has succeeded it. Before delving deep into this, let's see the current scenario worldwide and in India.

Importance of Internal Audit for SMEs

Sundaran.D 04 July 2023 at 08:54

This article highlights the importance of internal audit specifically tailored for SMEs and how it can contribute to their overall success.

Is Crypto Tax the Next Big Opportunity for Chartered Accountants in India?

CA Ruby Bansal 03 July 2023 at 17:51

Cryptocurrencies are an evolving landscape in India and so is crypto taxation.

Guidelines on TCS for Foreign Remittances under the Liberalised Remittance Scheme (LRS)

Rashmi 03 July 2023 at 14:17

On June 30, 2023, the Ministry of Finance released detailed guidelines regarding the applicability of Tax Collection at Source (TCS) on various foreign remittances under the Liberalised Remittance Scheme (LRS).

Appraisal of Internal Control Systems: Enhancing Efficiency and Security for SMEs

Sundaran.D 03 July 2023 at 09:13

In this article, we will explore the appraisal of internal control systems with specific reference to SMEs, highlighting its significance, key components, and best practices for implementation.