CAclubindia Articles

Analysis of IND AS 40 - Accounting and disclosure of investment property

Sachin 20 August 2021 at 09:32

Ind AS 40 is covered when an Investment Property is held under ownership and given on an operating lease and when the Investment Property is held under finance lease and given on an operating lease.

Cybersecurity & its increasing demand

vipul1994 20 August 2021 at 09:31

Cybersecurity is the practice of protecting systems, networks, and programs from digital attacks. These cyberattacks are usually aimed at accessing, changing, or destroying sensitive information.

Ind AS 20: Government Grants

Sachin 20 August 2021 at 09:31

Ind AS 20 is applicable where there is reasonable assurance that grants will be received, and the entity will comply with the conditions attached to the receipt of the government grant.

One simple technique for uninterrupted focus

CA Hareesh 20 August 2021 at 09:31

When you sit down to study, keep the study session down to 20 or 30 minutes and in that 20-30 mins, you focus only on the material you are reading.

Recognition to CS under IFSCA

CS Lalit Rajput 20 August 2021 at 09:30

IFSCA has recognized a Company Secretary as a Compliance Officer to be appointed under Regulation 130 of IFSCA (Issuance and Listing of Securities) Regulations, 2021 issued on 16th July 2021.

Cancellation Procedure of Registration under GST

RATANSINGH TANWAR 20 August 2021 at 09:30

The cancellation of GST Registration can either be initiated by the department on their own motion or a registered person can apply for cancellation of their registration.

Key Takeway from LLP (Amendment) Act, 2021

CS Divesh Goyal 19 August 2021 at 17:39

The objective of the de-criminalization exercise is to remove criminality of offences from business laws where no malafide intentions are involved.

Computation of Period of Holding

Ritik Chopra 19 August 2021 at 13:21

Period of holding starts from the day when the asset is acquired by the assessee and ends on the day when it is sold/disposed off/transferred otherwise.

SEBI Circular on Penalty for Repeated Delivery Default

CS Lalit Rajput 19 August 2021 at 09:26

The need of the circular is to protect the interest of investors in securities, to promote the development of, and to regulate the securities market.

SEBI issues guidelines on issuance of NCDs along with warrants

CS Lalit Rajput 19 August 2021 at 09:24

SEBI has issued guidelines for non-convertible debentures with warrants products, whereby it made the electronic book platform mandatory for the non-convertible debt instruments portion of the issue.