CAclubindia Articles
SEBI issues guidelines on issuance of NCDs along with warrants
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.
SEBI Circular on Penalty for Repeated Delivery Default
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.
Computation of Period of Holding
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.
Key Takeway from LLP (Amendment) Act, 2021
The objective of the de-criminalization exercise is to remove criminality of offences from business laws where no malafide intentions are involved.
Cancellation Procedure of Registration under GST
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.
Recognition to CS under IFSCA
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.
One simple technique for uninterrupted focus
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.
Ind AS 20: Government Grants
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.
Cybersecurity & its increasing demand
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.
Analysis of IND AS 40 - Accounting and disclosure of investment property
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.
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