CAclubindia Articles
Revaluation of Assets: Fair Value Accounting Explained
Understand asset revaluation, fair value accounting, and its impact on financial statements under IFRS and Indian AS. Learn methods and reserve usage.
The Companies Act 2013- Provisions relating to dividend payment
Introduction: The word "dividend" has origin from the Latin word dividendum. It means a thing to be divided. Every investor is aware that dividend is nothing but profits earned by the company and divided amongst the shareholde
Related Party- Section 2(76) of the Companies Act, 2013
�Related party� has got a lot of significance in the public reporting scenario. In case of public companies public and society stake is involved and in case of private companies, even if public stake is not involved, the stake of other el
Short Note on Chairman of the Company
INTRODUCTION The term Chairman/Chairperson is not defined under the Companies Act, 1956. The Chairman is a necessary element of company meeting and is usually appointed by the articles of the
Directors report under companies act, 2013 & SEBI (LODR) regulations, 2015
The Director Report is the part of Annual Report in which the details of Company is mentioned and laid before the Annual General Meeting.
Importance of corporate governance and companies act, 2013
IntroductionThe term Governance refers to the process of governing, whether undertaken by government, market or network, whether over a family, tribe formal or informal organization or territory whether through general laws, norms or po
AUDIT UNDER COMPANIES ACT,1956
AN OVERVIEW RELATING TO AUDIT UNDER THE COMPANIES ACT, 1956 Audit of Annual Accounts of a company is compulsory and is indispensable part of incorporated business. Those who carry on business with the other people’s money have to be accountab
Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors
The purpose of the article is limited to the topic on Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors
Expanding Limits of Internal Audit - IA in Corporate Governance
Corporate Governance means the credibility, accountability of an entity to its stakeholders. Corporate governance is the keyword in any organization as it decides the rise and fall on an entity.
Key Highlights of the CSR Amendments
MCA has amended the Companies (Corporate Social Responsibility Policy) Rules, 2014 and inserted major changes in the provisions of the CSR through the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021.
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