CAclubindia Articles

All about Ind AS 41

Sachin 20 August 2021 at 09:33

Ind AS 41 is applicable to biological assets relating to agricultural activity, agricultural produce up to the point of harvest and government grants relating to agricultural activity.

Evolution Of Responsible Business and the Concept Of Sustainability

FCS Deepak Pratap Singh 20 August 2021 at 09:32

Sustainability practices in the long run, would lead to improved financial performance of the firm, increased competitive advantage, profit maximisation and long-term success of the firm.

IND AS 105: Non Current Assets held for sale and discontinued operations

Sachin 20 August 2021 at 09:32

The objective of IND AS 105 is accounting treatment and disclosure of non current assets held for sale / discontinued operations and to inform the users of financial statements.

All about Alternative Investment Fund (AIF)

vipul1994 20 August 2021 at 09:32

Alternative Investment Fund means any fund established or incorporated in India which is a privately pooled investment vehicle that collects funds from sophisticated investors.

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.