CAclubindia Articles


Transfer Price in Advanced Management Accounting

Posted by CA Roopak Singh 14 December 2012 24872 Views

Transfer pricing comes into use when various divisions of a company deal with one another. A transfer price is that notional value at which goods and services are to be transferred by the supply division to receiving division. The goods that are pro



Concept of Additional Director and procedure for Appointment

Posted by CA Manish 14 December 2012 127279 Views

Concept of Additional Director Provisions related to appointment of Additional director (Section 260):- Although Directors are appointed by the shareholders in the General Meeting but section 260 authorize Board to appoint additional directors. Sect



Cost Reduction and Pricing

Posted by Indraneel Sen Gupta 12 December 2012 10988 Views

Reduce cost and increase profitability is the key metric being learnt and applied blindly for any success of a product. Pricing of the product is often ignored and its being derived based upon the ROI expected from the investments which doubles the



PF to be contributed on Allowances

Posted by Rakesh Rao 12 December 2012 34366 Views

The Employees Provident Fund Organisation (EPFO) has issued a circular no. 345 dated 30.11.2012 to the Additional CPFCs, Provident Fund Commissioners and Assistant PF Commissioners regarding Guidelines for Quasi-judicial proceedings under Section



Summary of AS 18

Posted by CA Chirag Haraniya 11 December 2012 176690 Views

Crux of AS - 18 : 1. The objective of the accounting standard is greater transparency and disclosures with regard to related party relationship by the reporting entity. 2. Related Party relationships arise on either of the two below: a)



Service Tax liability on Chitty business - HC

Posted by Rupesh Srivastava 11 December 2012 18448 Views

MAPRANAM FINANCE AND INVESTMENT COMPANY (P) LTD vs UOI and Others (High Court) Whether the activity of the Chitty establishments was constituting any 'cash management' to attract service tax. Held, yes Service Tax on Chitty business - C



What's there in the name?

Posted by Prof. Bajaj 11 December 2012 14760 Views

Buss Naam hi Kaafi hai might be an impressive punch line for our favorite actor or to promote some product, but when it comes to making investment decisions, go by what Shakespear says, Whats there in the name ?



For the Outstationed students

Posted by CA Hareesh 10 December 2012 12919 Views

A sincere gratitude for all those who cared to give me a good debut and that has encouraged me to come up with yet another article. As you grow up, you tend to travel more and in few circumstances you may happen to stay away from your home town, f



Service Tax And Reimbursements

Posted by CA. SRIKANTHA RAO T 10 December 2012 34338 Views

Ever since the introduction of Service Tax we have had to contend with a plethora of issues concerning the subject. While issues concerning levy and classification are being faced by assesses e



Balanced Score Card into Budgets

Posted by Indraneel Sen Gupta 10 December 2012 11484 Views

Balanced score card effect is only being restricted or being applied only to the financial perspective of the organization. Even in the western world from where the Balance score card came into affect into the management books was also remained




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