As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU
Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the int
29th June, 2012 was the Last date of filing Form 23C relating to appointment of Cost Auditor (for the financial year 2012-13) with M
Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e
MANAGEMENT OF EMOTIONS IN PROFESSIONAL CAREERS A Research Specially written for caclubindia users. We are mostly affected by Emotions in two circumstances When we ar
What is Service Tax? Whether it is direct or indirect tax? Service tax is an indirect tax levied on certain services provided by certain categories of persons/firms/agencies. Service sector was not taxed for considerably very long time. For the fir
Greetings of the Day to all the members of CCI Family. So Professionals September season is going to start & i know everyone will be busy with their respective Audits. The same thing is happening with me & i am also fed up of 6 A.M TO 10 P
Indian economy has been recently downgraded by global rating agency. Well that is the half hearted knowledge being carried by one simple investors, broker and among the financial community.Well why half hearted and where are the loopholes between i
Ministry of Corporate Affairs has issued various Cost Audit Orders in Financial year 2011-12, some of which applicable from Financial Year 2011-12 itself and some become applicable in Financial Year 2012-13. Various industries are being brought
It is known that while some loan transactions with the Bank like Housing Loan, Educational Loan etc. are very simple, some commercial loan transactions are very complex in nature. The Bank may provide various loan facilities to the Borrower and mo
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