CAclubindia Articles

Small company under Co. Act 2013

Posted by CS DHANAPAL 31 January 2014 43401 Views

The concept of Small Company has been introduced for the first time by the Companies Act, 2013. The Act identifies some companies as small companies based on their capital and turnover. Most of the exemptions provided to a small company

Board's Report - Enhanced role under Co. Act, 2013

Posted by CS DHANAPAL 31 January 2014 64961 Views

INTRODUCTION Section 134 of the Companies Act, 2013 casts a responsibility on the Board of Directors to prepare a report containing details as discussed below and this report needs to be annexed to the Financial Statements which are laid before the m

Domestic Transfer Pricing and Safe Harbour Rules

Posted by kanika 31 January 2014 12472 Views

BACKGROUND - When associated enterprises deal with each other => - Commercial and financial aspects of the transactions are not influenced by external market sources => - Transfer price agreed between associated enterprises does not reflect mar

Coping with the stage fear:Your way ahead

Posted by CA Vijeta Verma 31 January 2014 10607 Views

Coping with the stage fear:Your way ahead -By CA Vijeta VermaNo one can make you feel inferior without your consent

Single Member Company its features and more

Posted by Dhawal Jain 31 January 2014 19177 Views

SINGLE MEMBER COMPANY In India, the advent of framework suitable for existence of corporations existed since the enactment of the Companies Act, 2013. Despite codifying the structure for a private limited and public limited company Ind

Is audit and internal control a must

Posted by Bharath Rao 31 January 2014 10436 Views

Implementation and continuous review of effectiveness of Internal Controls has always been a challenge for enterprises. Internal Controls can be compared to the chassis of a vehicle - without the chassis, the engine is rendered useless. Internal Cont

New Sections Enforced

Posted by sachin pathak 31 January 2014 12687 Views

As per the commencement notification Effective from 12.09.2013 for the new Companies Act 2013 the following 98 sections and 75 definitions from Section 2 have been enforced by MCA. This is just the list of all such section with reference of pervious

Achieve your ultimate goal by answering a simple question

Posted by Ayush Agarwal 30 January 2014 18736 Views

Wouldn't it be awesome, if you realise you actually can do stuff, that you find yourself capable of but can't figure out how? Wouldn't it be wonderful, if all your worries leave you forever, and your mind be filled to the core with just one belief of

Interest Rate Parity in Foreign Exchange

Posted by ESHA AGRAWAL 29 January 2014 22569 Views

INTEREST RATE PARITY UNDER FOREIGN EXCHANGE There are large numbers of factors for exchange rate determination but the most important of them are Interest Rate and inflation. Interest Rate parity is a relationship between exchange rate and i

Capital Budgeting - Decisions and Process

Posted by Rahul Malkan 28 January 2014 25210 Views

Introduction Investing and financing of funds are two crucial functions of finance manager. The investment of funds requires a number of decisions to be taken in a situation in