CAclubindia Articles


Role of a Chartered Accountant as a preparer of XBRL

Posted by CA RAHUL RAY 15 May 2014 16141 Views

We as accountants need to understand how to interpret the taxonomy, which does not necessarily include understanding XML language and its semantics. As accountants we should be able to appropriately link each element of the financial statements to th



Service PE- Centrica India Offshore Judgement- Anlaysed

Posted by MOHIT JAIN 14 May 2014 10635 Views

SERVICE PE- Critical Observations on Judgement in Centrica India Offshore (P) Ltd. Facts:- Centrica Plc, a company incorporated in UK, along with foreign subsidiaries in Canada, collectively referred to as Overseas Entities were engaged



Export Promotion Capital Goods (EPCG) Scheme

Posted by CA. Dashrath Maheshwari 14 May 2014 51138 Views

Definition: EPCG Scheme has been introduced in India to promote import of capital goods for production of output which is exported. Eligibility Criteria Mainly:Scheme covers manufacturer exporter,



Here comes the Exam Time

Posted by Deepika Agarwal 14 May 2014 17692 Views

As the CA-intermediate exams are around the corner, many students must be feeling really nervous. I would like to tell all the students who are appearing for the exams that this is the best time of the year, now I know the reaction, all of you must



How to Study in Last Few Days before Exams

Posted by CA Rajesh Pabari 14 May 2014 30204 Views

First, Plan your days. Keep two days before exams for the first paper Second, You are left with another twelve days. Divide the twelve days into two parts which gives you 24 parts. Third, You will need to divide the parts for each subjects. Suppos



Procedure laid down under N I Act for trial of 138 cases and Supreme Courts recent directions

Posted by G S Rao 14 May 2014 159171 Views

Introduction: Indian Banks Association filed a PIL in Supreme court for issuance of directions to all courts in the country for mandatory compliance of Section 143 of Negotiable Instruments Act, 1881(Referred as NI Act) read with provisions of Sectio



Forensic Accounting: A Career Path

Posted by Deepika Agarwal 13 May 2014 15081 Views

INTRODUCTIONForensic Accounting has existed for many years. Also known as Investigative Accounting, forensic accounting is a detailed examination and analysis of financial documents and records for us



FAQs on Section 185 along with planning

Posted by CA Nitesh Kumar More 13 May 2014 13751 Views

Q1: What are the prohibitions on sec 185? Ans: No company can directly or indirectly advance loan to its directors or to other persons in whom directors are interested. No company can give any



Karniti Part- 36: What is "HUF" (Hindu Undivided Family)?

Posted by CA Umesh Sharma 12 May 2014 11697 Views

Arjuna (Fictional Character): Krishna, What is mean by HUF Hindu Undivided Family under Income Tax Act?Krishna (Fictional Character): Arjuna, Generally in India mother, father, son and



Different Monetary Limits under Companies Act, 2013

Posted by Ankur Garg 12 May 2014 72226 Views

Different Monetary Limits under Companies Act, 2013 read with Notified Rules Dear All, Please find below certain monetary limits prescribed for different purposes under Companies Act, 2013 at one place. I hope that this compilation would be useful fo




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