CAclubindia Articles


SEBI norms to ensure Compliance of certain Listing Condition

Posted by CS Avinash Godse 16 December 2013 22471 Views

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

Posted by SAJID M BOGHRA 16 December 2013 24702 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 40218 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 53586 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 55023 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 158029 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



Let's Keep Accounting Simple

Posted by Ashok 13 December 2013 28384 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



Rejection Order under VCES is appealable & recent clarifications

Posted by Bimal Jain 12 December 2013 24472 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



Voluntary Compliance Encouragement Scheme 2013

Posted by Advocate Neerav Mainkar 12 December 2013 31967 Views

VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME, 2013- ENGOURAGING ENOUGH? The Budget of 2013-14 ushered in a new gift for a multitude of service tax payers; or rather non-payers by announcement of the Voluntary Compliance Encouragement Scheme, 2013 or the



Importance of Internal Audit Report for the Statutory Auditor

Posted by Ca Jai Prakash Agarwal 12 December 2013 56344 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




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