Articles by CA Rashmi Ainapur
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Gravity of BRSR in Indian MSMEs
CA Rashmi Ainapur 22 November 2023 at 14:29In this backdrop, let's try to understand the significance of BRSR in Indian MSMEs.
Sec 50C - A Double Edged Sword
CA Rashmi Ainapur 04 October 2013 at 11:56SEC 50C A DOUBLE EDGED SWORD Sec 50 C of Income Tax Act was introduced by Finance Act 2002, with effect from 01-04-2003 i,e Assessment Year 2004-05. The main intention for introducing Sec 50 C was to curb the movement of unaccounted elemen
Sustainability Reporting - A New Dimension of a CA
CA Rashmi Ainapur 30 January 2013 at 15:49Introduction: Global warming, climate change, social degradation and economic crisis are posing serious threats for the organizations to survive. Day by day o
The Era of Accounting Standards
CA Rashmi Ainapur 05 December 2012 at 12:22Introduction: I am being pragmatic in citing that Accounting Standards are the pre requisite for carrying on the business efficiently in the globalized economy. Accounting Standards are defined as the principles
Intangible Assets - An yardstick to measure company's value
CA Rashmi Ainapur 20 July 2012 at 11:14Introduction: Measurement or Valuation process aims at estimating the value of asset, liability or a firm, based on risk and return factors. Valuation may be of company as a w
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