CAclubindia Articles
Mutual Funds - What, Why and How?
What are Mutual Funds? Mutual funds are nothing but units of investment, like in shares or debentures, issued by a Mutual fund company. They are professionally managed collective investment vehicle which pools investments to purchase securities. An
Transparency in Corporate Restructuring along with Ambiguity
With robustness and Transparency which New Companies Act offers, it has also bought lot of ambiguity and unnecessary issues which needs to be clarified by MCA. The New Act has introduced many new concepts as compared to the existing Act and made mate
Forex rates movement- "Classical Interest rate differential theory" and its practical limitations
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
The Passion of Communication: Power of Semantics
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
Taxation of Works Contracts under TN VAT act/ Rules - 3rd Revision
Taxation of Works Contracts under TN VAT Vs Profit maximization in project execution. Meaning of Works Contract in TN VAT: Sec 2(43) defines as "Works Contract" includes any agreement for carrying out for cash, deferred payment or other valuable cons
Fundamentals of Accounting
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
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
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
Intercorporate Loans/Investments+Co types - Summary
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
XBRL Simplified
What is XBRL?Standard definition - XBRL stands for eXtensible Business Reporting Language. It is a language for the electronic communication of business information, providing major benefits in the preparation, analysis and communication of business
sss
CAclubindia
