By all account well by most account its a done deal. After years of planning, world is heading towards convergence of accounting standard. It refers to the goal of establishing a si
BUDGETING INTRODUCTION: The most common method of creating a budget is to simply print out the financial statements, adjust historical expenses for inflationary increases, add some projected revenue adjustments and the instant budget is ready. The
SERVICE TAX ON BANKING AND FINANCIAL INSTITUTION BANKING SERVICES INTRODUCTION Bankers acts as an agent by conducting checking of current accounts for customers, paying cheques drawn on customers of the bank, collecting cheques deposited
Derivative losses or Mark to Market losses are known to be unreal or notional and hence the taxman hates giving deduction for them. The focus seems to be on distinguishing oneself from the acco
The appointment of auditor under new Companies Bill, 2013 has made major changes in appointment procedure and tenure of appointment in comparison to the Companies Act, 1956.
Corporate Reporting: The Future of the IR landscape, by Sue Almond, Technical Director at ACCA A new phrase in our vocabulary. The phrase Integrated Reporting or
TDS under income tax is main source of tax collection by the Government. However many times the tax Deductors ,after deducting TDS from specified payments, are deliberately not depositing the taxes so
Time value of money in financial management decision making 1 Role of a Company Secretary in management of financial instruments A Company Secretary is the key to the efficiency and effectiveness of governance by the Board of Directors. In order t
The Service Tax Voluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subs
CONTRAVENTION Contravention of order made under section 132(3) Sec.275A. A person contravening the order made u/s. 132(1) (second proviso) or 132(3),in case of search and seizure, shall
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