Articles by CMA Harshad S Deshpande

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Social Auditor: New Professional Avenue

  CMA Harshad S Deshpande    08 March 2023 at 07:16

SEBI vide its notification dated 25th July, 2022 has made amendments in the SEBI (ICDR) Regulations, 2018, and SEBI (LODR) Regulations, 2015.



Why Registered Valuer should be included for Valuation under Income tax Act?

  CMA Harshad S Deshpande    12 January 2023 at 12:46

Valuation refers to calculation of value of the business/underlying asset/liabilities of entity.



Pre-packaged insolvency resolution process: Survival & Revival of Stressed MSMEs

  CMA Harshad S Deshpande    01 May 2021 at 09:52

The pre-packaged insolvency resolution process aims to provide an efficient alternative insolvency resolution framework for corporate persons classified as MSMEs for ensuring quicker, cost-effective and value maximizing outcome for all stakeholders.



Need Valuation. Whom should I approach?

  CMA Harshad S Deshpande    26 August 2019 at 10:54

Valuation refers to calculation of value of business/ underlying asset / liabilities of entity. One of key factors which drives valuation process is purpose. The Valuation approach will depend on the purpose for which the valuation is done.



Global Reporting Initiative(GRI) : Empowering Sustainable Decisions

  CMA Harshad S Deshpande    24 April 2017 at 11:10

In 1987, the World Commission on Environment and Development set out an aspirational goal of sustainable development - describing it as 'development which meets..



GST - Understanding Valuation Rules

  CMA Harshad S Deshpande    11 April 2017 at 11:38

The Goods and Services Tax (GST) regime came a step closer to meet its 1st July target of rollout, on 29th March 2017 with the Lok Sabha approving four supplementary legislations.



Role of CA and CMA in GST

  CMA Harshad S Deshpande    22 August 2016 at 12:12

It may take time for GST law to get settled. As it is new reform there could be hurdles in implementing GST effectively.