CAclubindia Articles

The Passion of Communication: Power of Semantics

Guest 11 November 2013 at 13:04

01. PREAMBLE 'SEMANTICS' is all about choosing the most appropriate word/words priority-wise and impact-wise when one begins to communicates. It is the first of the 'six' communication and presentation barriers that can help you to equip better to be

Forex rates movement- "Classical Interest rate differential theory" and its practical limitations

Srikanthan 11 November 2013 at 13:02

Forex rates movement-Classical Interest rate differential theory and its practical limitations Let me start with a caveat, inter se movement between currencies and the premia or discount that one currency commands over an

Fundamentals of Accounting

Dintakurthi Tirumala 11 November 2013 at 12:59

There are three types of accounts basically in the accounting, all the accounting entries shall be based on this accounts, these account types decides the nature of account and based on such nature of account treatment shall b

Insider Trading: Indian Perspective

CA Bhavik Mehta 11 November 2013 at 12:58

The buying or selling of a security by someone who has access to material, nonpublic information about the security.Insider trading can be illegal or legal depending on when the insider makes the trade: it is illegal when the material information is

The Companies Act, 2013 - Provisions relating to related Party disclosures

G S Rao 09 November 2013 at 16:01

Introduction: The Companies Act, 2013(the Act or New Act) aims at enhancing Corporate Governance by clearly defining the duties of directors and fixing additional responsibilities and defining the attributes and role of independent directors to

Diminishing Returns of CA's

CA DHANANJAI KUMAR 09 November 2013 at 13:06

Chartered Accountants an expert in the field of Accounts and Audit!!!! Does this Statement suits the CAs these days, Very difficult question to answer, Right??? The Fundamentals ( Basics) Even having such a vast and comprehe

Intercorporate Loans/Investments+Co types - Summary

CA Chiranjiv Kumar 09 November 2013 at 13:03

Are provisions of inter-corporate loans and investments applicable only to public company?Yes.What are the conditions for making Inter-Corporate loans and investments?1. Approval of board.2. Unanimous resolution passed in board meeting.Is there any c

Corporate Social Responsibility - Highlights

Ashima chachra 09 November 2013 at 13:03

Corporate Social Responsibility (CSR) new hot topic introduced by Companies Act, 2013.Many times we have heard about CSR but what exactly it is let us now understand. What is CSR ? As a layman if we explain it t

Companies will not be able to receive share app money in cash

CA Nitesh Kumar More 08 November 2013 at 11:30

Penalty upto 2 crores: Private/Public Ltd. Co. will not be able to receive share application money in cash, utilize share application money for business & will have to open separate a/c for share application Many of the private limited compani

The Role of corporate governance in coping with Financial Crisis, Corporate Scandals and Failures

CS Suhita Mukhopadhyay 08 November 2013 at 11:30

Corporate greed & corruption witnessed in the Rs. 1.76 lacs crore 2G scam, which involved many large businesses last year only got bigger this year with a host of other cases grabbing the limelight. Be it the much bigger Rs.1.86 lacs coal scam,