CAclubindia Articles
Happy Talk
In an effort to replace GDP as a measure of progress, statisticians are trying to gauge happiness through tangible life-quality elements. But will these be lost in translation? When the authors of the US declaration of independence said that l
Cenvat Credit Rules from scratch Part-3
Q-1 Describe the following terms:(a) First & Second stage dealers(b) Input Service distributor(c) Input credit distributor Ans-1(a) First & Second stage dealer:--First stage dealer means a person buying goods directly from manufacturer/import
A Journey into Stock Market
Greetings of the day to all the members of CCI Family. After writing exams in Nov13, I thought to start with a series on A to Z of Finance. After reading many novels, Articles and browsing net I finally feel that it&
SEBI norms to ensure Compliance of certain Listing Condition
Putting in place a stronger mechanism to check non-compliance of Listing Conditions, the market regulator Securities and Exchange Board of India (SEBI) came up with its circular vide CIR/M
Detailed Discussion on AS-20: Earning Per Share with Capital
OBJECTIVE 1. The objective of this standard is to prescribe principles for the determination and presentation of earnings per share which will improve comparison of performance among different enterprises for the same period and among different accou
Registered Valuers under Companies Act 2013
Registered Valuer is one among the many new concepts introduced by the Companies Act, 2013 to provide for a proper mechanism for valuation of the various assets and liabilities related to a company and to standardize the procedure thereof. This will
Board Meeting through video conferencing under Companies Act
BOARD MEETINGS THROUGH VIDEO CONFERENCING In general parlance, meeting refers to formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions. Formal meetings are held at definite times,
Class Action Suits under Companies Act, 2013
The concept of Class Action Suits is among one of the many novelties introduced by the Companies Act, 2013. Thought the concept per se is not new but in Indian context it has found statutory recognition an
Sale/Purchase--Intra State Vs Inter-State
Under the Central Sales Tax Act,1956 (in short CST), registered dealers are eligible for certain concession or exemption of tax on inter-State transactions if dealer is able to comply with certain conditions. Submission of statutory forms is one of s
Let's Keep Accounting Simple
The profession of Chartered Accountancy is much respected in society today. Its a prestigious recognition that many tens of thousands of students aspire to attain. The profession earned this respect partly due
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