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CAclubindia Articles


Retailers-Cost Linked to Multiple Benefits

  Indraneel Sen Gupta    20 November 2012 at 12:06

Online business or the e-commerce is the growing market replacing the huge fixed cost associated with shop and establishments. Online marketing has also replaced the fixed cost related to employees and other amenities. This is a fatal concept being



What is Statutory Audit?

  Pankaj Gandhi Jaiswal    19 November 2012 at 11:44

What is Statutory Audit : By the meaning of word the statutory audit in India is the audit which is prescribed by statute. There is many audit in India which is prescribed by the different statute like Income Tax Act require audit as per him simi



Advance Pricing Agreement - A Step Ahead

  Hiral Raja    19 November 2012 at 11:44

Transfer Pricing provisions were brought under the purview of Income Tax Act in 2001. Over the years, there have been substantial amount of additions/adjustments at the time of transfer pricing assessments wherein the transfer price charged by th



Recovery of Non Performing Assets

  T.R.Radhakrishnan    19 November 2012 at 11:43

Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 promulgated by the



Me - Unplugged!

  Jigar Shah    17 November 2012 at 12:14

Dear Friends,Discomfort has engulfed me way too much, that transpires me to write this piece of article. Today, I am gonna speak my mind on our torrid state of affairs. The course which keeps the degree in abeyance (unless you give up) till someone c



All about Internal Audit

  Pankaj Gandhi Jaiswal    17 November 2012 at 12:14

When we run an Enterprize we be too busy in getting the goals or loosing the goals and become biased for the reason of success or failure. If we get success we think that we are strong and if we fail that then think that we



Negative aspect of CA

  *RENU SINGH *    17 November 2012 at 12:13

I never thought that Id ever feel the need to write such article. I really hate the word CA .. In fact I used to think what really made me choose CA . Obviously as I couldnt find out the real answer s



Innovation Labs for Corporates

  Indraneel Sen Gupta    17 November 2012 at 12:13

Innovation the mother of growth plays a pivotal role in the global economy since inception of the fire on this planet. Invention of wheel and fire were also innovation. The recent debacle of 2008 had changed the landscape of innovation acros



A Look at the Payment of Gratuity Act, 1972

  G S Rao    15 November 2012 at 12:43

Introduction: Payment of Gratuity Act was enacted with an objective to provide a Scheme for payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and matters



Convergence to Ind AS 16 : Property, Plant & Equipment

  Sanjay Chauhan (IFRS)    15 November 2012 at 12:41

Introduction India has principally agreed to converge to IFRS by implementing Revised Schedule VI, being the first constructive step in the journey. Let us appreciate the requirements of accounting for fixed assets in specific under Ind AS (ie IFR