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Stock Options - Measurement, Accounting & Disclosure

Posted by Sanjay Chauhan (IFRS) 26 June 2012 33993 Views

A. Stock Options Stock Options are getting more prevalent as part of compensation package in many entities in India especially MNCs that are listed on Stock Exchanges in India and abroad, either directly or through the stock of its holding Company



Format of Form DIR-2

Posted by ACS Shahbaz Khan 29 December 2020 33990 Views

In this article, we have provided a Format of Form DIR-2, which is the form that has to be filed while giving Consent to a person, to Act as a Director of a Company.



Short Note on Financial Analysis and Planning

Posted by Ajay Mishra 15 October 2012 33980 Views

The basis of financial analysis, planning and decision making is financial information. A firm prepares final accounts viz. Balance Sheet and Profit and Loss Account providing information for decision



All about Income Tax Returns

Posted by CA. Kapil Goel, DISA(ICAI) 27 March 2014 33976 Views

The forms used to file income taxes with the Internal Revenue Service (IRS) are known as Income Tax Returns. Tax returns are set up in an excel worksheet format, where the income figures are used to calculate the tax liabi



Present the THEORY papers in this way

Posted by CA Madhukiran Reddy 21 February 2011 33969 Views

Deal the Theory Papers In This Way Hi friends in this article I am going to explain the role of THEORY PAPERS IN PROFESSIONAL EXAMS like CA,CS,ICWA etc., as we all know that theory papers is very boring subjects



Internal Audit-Role of Management and Internal Auditor

Posted by Ca Jai Prakash Agarwal 04 July 2013 33949 Views

Internal Audit Role of Management and Internal Auditor in its successful and effective execution WHAT IS INTERNAL AUDIT? Internal Audit as the name implies is an audit which is got carried out by the internal management. Generally internal audit is



Scope of scrutiny assessment in AIR cases under Income Tax

Posted by Amit Bajaj 21 March 2011 33924 Views

Income Tax Department nowadays selects almost all cases for scrutiny assessment under section 143(2) of Income Tax Act 1961 based upon AIR(Annual Information Return) transactions or through CASS. It is sometimes seen that when a case is selecte



From No one to a CA now

Posted by Vishal Kudve 29 January 2019 33918 Views

This is my first article, writing on request of my friends. Please overlook any grammatical mistakes; I will try to keep it simple though.I was an average stude...



The new Perquisites rule - Main changes - Summary

Posted by CA.Parsun Garg 24 December 2009 33905 Views

The new Perquisites rules have been notified and the main changes are under perks for Car/ Driver and for ESOP Schemes. The same have been summarized herein for quick reference. For specific conditions, explanations, etc. and other minor changes,1.



How to reduce tax liability through HUF?

Posted by CA. Kapil Goel, DISA(ICAI) 18 April 2016 33898 Views

How to reduce tax liability through HUF? In this article we will discuss how to reduce the Tax Liability using HUF. As it is a separate legal entity in the eyes of Income Tax Act.Formation of a HUF: Typically, a HUF is automatically created. As the n




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