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Financial statements under IFRS

  CMA Ramesh Krishnan    03 October 2015 at 13:20

International Financial reporting standards (IFRS) is the current trending subject in the finance field. The purpose of preparation of financial statement not only to know the results of the business and also to check,



Section 177 of Companies act 2013: Whistle blower policy

  Tanuj Chandra Saxenaa    11 December 2021 at 09:45

Companies considering the interest of all its well-wishers, who want to report genuine concerns within the organization, implements the Vigil Mechanism/Whistle Blower Policy.



TDS on Property from 1st April 2026: Form 141 Replaces 26QB - Complete Guide

  CA Varun Guptapro badge    07 April 2026 at 09:31

Effective 1 April 2026, the TDS compliance framework for immovable property shifts from Form 26QB to Form No. 141, with Form 132 replacing Form 16B.



GSTR 2B/2A Matching Excel Utility V.1 (AI Version)

  Madhan    02 March 2021 at 09:51

Here We Introduce “GSTR 2B Matching Utility (AI Version)” To Match Your ITC Data With GSTR 2B/2A Data. This Matching Utility Works By VBA Coding Method Instead Of Excel Formulas Which Is Make Perfect & Quick Reconciliation.



TDS Rates applicable for FY 2021-22 or AY 2022-23

  CA Jainish R. Parikh    28 March 2021 at 14:27

TDS rate Chart for FY 2021-22 and AY 2022-23. The TDS rate chart has been updated with all the latest amendments as per the Finance Act 2021.



New Perquisite Valucation Rules for Salary

  CA Pramod Jain    07 January 2010 at 18:28

New Perquisite Valucation Ruleso 15% of salary.if accommodation is owned by employer if accommodation is owned by employer• For government employees, the value fixed as per central /state government rules.• For other employees, the valuation will dep



SPPI Test - A new paradigm in IFRS 9 - Obligation or fairly useful

  CA. Akhil Maheshwari, CMA, MBA    17 March 2017 at 11:06

The revised Reporting Standard IFRS-9 (and new converged standard in India i.e. Ind AS 109) has introduced two fresh paradigms or say, two new bones to the acco..



History of tax audit

  CA Mayank Khatri    18 June 2015 at 10:48

Tax audit was introduced in the year 1984. The main purpose was to ensure the accuracy of books of accounts maintained, which forms the basis of computation of income of the assesse The onerous responsibility was casted on char



CIBIL or Credit Score - A Blackmailing Tool for the Bank and Financial Institutions

  CA Pradeep Kumar Rajput    17 October 2019 at 11:41

This article analyses on CIBIL or Credit Score



FAQ ON BANK GUARANTEE

  Prakash    06 December 2007 at 17:17

Q: What does the term 'bank guarantee' mean? A bank guarantee is a commercial instrument in the nature of acontract, intended between two parties, to secure compliance with thecontract. It is an off-shoot of the main contract between two parties.A ba




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