CAclubindia Articles
Management of risk emanating from usage of social media by financial institution
Abstract Nowadays social media is being used by financial institutions for advertising and marketing, product research, facilitating applications for new accounts, providing incentives, inviting feedback from the public and engaging with existing and
Loan To Director - Simplified
SECTION 185 & 186 OF COMPANIES ACT, 2013 SIMPLIFIEDPRACTICAL ASPECTS WITH EXAMPLES The section 185 of CA,2013 was notified on 12th September 2013 and was applicable from that day itself. If there is any deviation from the conditions laid under t
Company Act,2013 - Auditor - Part II
Rotation of AuditorsNewly enacted Companies Act, 2013 comes with a unique feature of Rotation of Auditors. No company can appoint an auditor for a period of more than five consecutive years.The said period of five years is of ten years in case where
Road to Professionalism: Be and Look like a Professional
Having a professional qualification and being a professional is far different. Just qualifying a professional education course does not necessarily give you professionalism. Professionalism is to be learnt in addition to getting the professional degr
Blue Ocean strategy - Making Competition Irrelevant
Management model is a mode of communication used heavily by professionals and managers by bridging differences in abstraction and providing comprehensiveness. One such strategy is the Blue ocean strategy. The Big picture Blue ocean strategy focuses
Gold Installment Schemes may come under MCA Scanner
The new Companies Act 2013 has changed the regulatory face of the corporate India. The new regulatory changes including greater transparency, increased disclosure norms and sea-changes in various provisions like Loans and Deposits have been the large
Maintenance and Inspection of documents in electronic form.
Section 120 of the Companies Act,2013 and Companies (Management and Administration)Rules,2014 deals with the Maintenance and Inspection of documents in electronic form.Any document, record, register, minutes, etc are - (a) required to be kept by a co
Marks - A real measure of performance or just a record?
Recently, the results of HSC i.e. 12th Grade have been declared. As usual, there were mixed feelings for the students. Passed students have scored marks as low as 35% to as high as over 98% also. However, if we can see a large number of students are
Taxation of Gifts
GIFT'Gift' is a transfer of a particular movable/immovable property from one person to another without consideration/adequate consideration. TAXABILITYWhere an individual or an HUF receives an amount exceeding Rs.50,000/-,
Throughput Accounting: A new approach to Management Accounting
ICAI CA final Management Accounting module makes a slight reference to the concept of Throughput Accounting. On reading various literatures on this concept, it changed my pe
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