CAclubindia Articles

Detailed Discussion on AS-20: Earning Per Share with Capital

Posted by SAJID M BOGHRA 16 December 2013 24728 Views

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

Posted by CS DHANAPAL 16 December 2013 40247 Views

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

Posted by CS DHANAPAL 14 December 2013 53597 Views

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

Posted by CS DHANAPAL 14 December 2013 55031 Views

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

Posted by CA Chandra Kishore Bajpai 14 December 2013 158069 Views

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

Rejection Order under VCES is appealable & recent clarifications

Posted by Bimal Jain 12 December 2013 24487 Views

Dear Professional Colleague, Rejection Order under VCES is appealable & recent clarifications issued pertaining to VCES We are sharing with you an important judgement of the Honble Punjab & Haryana High Court in the case of M/s Barnala

Let's Keep Accounting Simple

Posted by Ashok 13 December 2013 28404 Views

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

Importance of Internal Audit Report for the Statutory Auditor

Posted by Ca Jai Prakash Agarwal 12 December 2013 56362 Views

Internal Audit report is a very crucial document and if internal audit is carried our fairly, it contains lot of insights and information about the entitys operations. The statutor

Last Month for Service Tax VCES 2013 - Highlights

Posted by CA Chirag Chauhan 12 December 2013 53991 Views

LAST MONTH FOR SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013 (VCES)Readers, this is last month to take the opportunity under VCES (Service Tax Voluntary Compliance Encouragement Scheme). Through this scheme government wants to act tough

Rupee Depreciation - 8 Practical Reasons

Posted by CA Chiranjiv Kumar 11 December 2013 36358 Views

Rupee had fallen an all-time low on 28th August 2013 at 68.85 and now it is appreciating and currently standing at 61.13 as on 10th December 2013. Underlining principle is demand and supply which we all know but let me get to the real situation to ex