IAS 16 pertains to the Property, Plant and Equipment: - their accounting treatment, recognition and determination of their carrying amounts, depreciation charges and impairment losses. Some of the major points of this standard with reference to the
Hello friends, First of all I want to congratulate you on being a CA. By reading title and reading the first line you'll find contradictions the topic is about passing CA exam and I am already
AUDIT PLAN/TUTORIAL: Audit of Purchase Department of a Manufacturing Company A manufacturing company is that where a raw materials are converted into final product by applying certain manufacturing process. Thus, from the above definition, w
DLF BCCI (IPL) Sponsorship Service Tax- Case Analysis Introduction As per Section 65(99a), sponsorship includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the
Parallel to the great upsurge another factor that hunting the board room of the corporate are Risk. There can be any type of the risk whether it is liquidity risk, fraud risk, reputation risk, competition risk and sundry other risks. T
Section 54EC of Income Tax Act, 1961 provides an option to save tax on capital gain arising from the transfer of long-term capital asset subject to fulfillment of certain conditions. Provisions of section 54EC are being discussed herein below for the be
Hello friends,this is part 2 of my article positiveness a way of life .Life always test us with some or the other thing ,its just about testing out yours
(This article has been published by the Guwahati Branch in their Souvenir for the National Conference of ICAI held at Guwahati, Assam on 16-17 December 2011.) A. Introduction to XBRL XBRL is the buzz word today in our professional fraternity. Why n
No Sir, the Old Expensive ULIPs have gone now. The New ULIPs have been launched with much lower charges. You should invest in them. These are the new in-statements of the insurance advisors these days who were going ga-
The Income tax department (ITD) now a days become very harsh to the assessee in respect of disallowance made under section 14A read with rule 8D. The ITD applies rule 8D blindly on the assessee and making un-necessarily additions causing hardship
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