CAclubindia Articles


The concept of revaluation reserves in insurance companies

Posted by FCS Deepak Pratap Singh 02 May 2022 3407 Views

Revaluation fund is the accounting term utilised when a business establishes a line item on the balance sheet for the purpose of maintaining a contingency account connected to other assets. A line item will be used when a re-evaluation appraisal shows that the carrying value of the asset has changed.



Analysis of SEBI LODR 4th Amendment Regulations, 2022

Posted by CS Deepa Lakhwani 02 May 2022 3661 Views

The Securities and Exchange Board of India vide its Notification No. SEBI /LAD- NRO/GN/2022/80 dated April 25, 2022 has issued Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2022



Importance of Audit for the Smallest of Enterprises - Response to Consultation Paper of NFRA

Posted by CA. (Dr.) Rajkumar Adukia 02 May 2022 4383 Views

CONSULTATION PAPER DATED 29th SEPTEMBER 2021 OF NFRA IS OPPORTUNITY TO TELL THE WORLD ADVANTAGES OF AUDIT TO EVEN SMALLEST ENTERPRISE



Important Updates by IRDAI from July 2021 to October 2021

Posted by FCS Deepak Pratap Singh 02 May 2022 2822 Views

REGULATORY UPDATES -A GIST OF IMPORTANT CIRCULARS/NOTIFICATIONS/GUIDELINES ISSUED BY THE AUTHORITY(IRDAI).



Dividend Distribution Tax

Posted by Taxblock 02 May 2022 2496 Views

If a company is earning profit then they provide it to the shareholders of the company which is known as dividend. Dividend is income for shareholders so it is taxable in the hands of tax payer.



Statutory Tax Compliance Tracker for May 2022

Posted by CS Lalit Rajput 02 May 2022 7641 Views

Statutory Tax Compliance for the month of May 2022



Due Date Compliance Calendar for the month of May 2022

Posted by Neethi V. Kannanth 02 May 2022 11591 Views

Due Date Compliance Calendar - May 2022



Emerging Risk Areas In Internal Audit Due To COVID Pandemic

Posted by CA Amrita Chattopadhyay 01 May 2022 3038 Views

The COVID 19 pandemic has bought unprecedented changes and uncertainties in the in the business environment. It had disrupted lives / labour force, business operations, insolvency risks, resulted in inflation and supply chain.



Chartered Accountants Who Made it Big in Other Fields

Posted by Poojitha Raam Vinay pro badge 01 May 2022 50951 Views

Most of us have this question: Can we pursue our dream if we take up the CA course? Slashing all the myths and barriers here are some of the Chartered Accountants who have made it big in different fields by following their dreams.



Capital gain valuation (Immovable Property) as per IT Act 1961

Posted by Mohammed Ibrahim 01 May 2022 12206 Views

Capital gain is "the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold". (Word web Dictionary).




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