CAclubindia Articles


Insider Trading: Indian Perspective

Posted by CA Bhavik Mehta 11 November 2013 17931 Views

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

Posted by G S Rao 09 November 2013 240794 Views

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



Diminishing Returns of CA's

Posted by CA DHANANJAI KUMAR 09 November 2013 41939 Views

Chartered Accountants an expert in the field of Accounts and Audit!!!! Does this Statement suits the CAs these days, Very difficult question to answer, Right??? The Fundamentals ( Basics) Even having such a vast and comprehe



Intercorporate Loans/Investments+Co types - Summary

Posted by CA Chiranjiv Kumar 09 November 2013 22094 Views

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



Corporate Social Responsibility - Highlights

Posted by Ashima chachra 09 November 2013 24779 Views

Corporate Social Responsibility (CSR) new hot topic introduced by Companies Act, 2013.Many times we have heard about CSR but what exactly it is let us now understand. What is CSR ? As a layman if we explain it t



Companies will not be able to receive share app money in cash

Posted by CA Nitesh Kumar More 08 November 2013 162828 Views

Penalty upto 2 crores: Private/Public Ltd. Co. will not be able to receive share application money in cash, utilize share application money for business & will have to open separate a/c for share application Many of the private limited compani



The Role of corporate governance in coping with Financial Crisis, Corporate Scandals and Failures

Posted by CS Suhita Mukhopadhyay 08 November 2013 15429 Views

Corporate greed & corruption witnessed in the Rs. 1.76 lacs crore 2G scam, which involved many large businesses last year only got bigger this year with a host of other cases grabbing the limelight. Be it the much bigger Rs.1.86 lacs coal scam,



Third Group of CA Exam!

Posted by Sarthak Goyal 07 November 2013 50600 Views

We all study Accounts, Law, Audit, Cost, DT, IDT, SFM and ISCA. But why is it so that only handful are able to pass them? Some say, my DT is weak, I cant understand the concepts of SFM or some blame it on ISCA or Audit. But do you really think Accou



Shastrarth: Taxation of Gifts on Diwali

Posted by Abhinav 07 November 2013 24418 Views

Shastrartha: Taxation of Gifts received on Diwali Man: Hey Lord! The festival of Diwali has brought us closer to our relatives. The exchange of blessings, gifts, sweets arouses the love that exists amongst us. God: It is good to enjoy but never fo



Top 5 myths related to exams

Posted by CA Chiranjiv Kumar 06 November 2013 44716 Views

I have seen many aspirants of CA/CWA/CS worrying about MANY things. And when I stress many I really means many. Being a professional student we have enough senses to judge whether a given statement is true or false and if we cant judge then r




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