CAclubindia Articles
Libor scandal and its implication
How is the Libor setting done - BBA Libor is in use since 1986. Currently its calculated by Thomson Reuters on behalf of British Bankers Association (BBA). Libor is calculated for 10 different currencies and for 15 different maturi
Revised procedure for filing petition to shift the reg office
Ministry has issued a notification on 10/074/2012 and delegated the powers of section 17, 141 & 188 of the Companies Act, 1956 to the Regional Director and also change the procedure of filing the Petition for the approvals in the respective sect
Procedure for Amendments/Changes in the Registered Firm
Procedure for Changes/ Amendments in the Constitution of Registered Partnership Firm The law relating to a partnership firm is contained in the Indian Partnership Act, 1932.Under Section 58 of the Act, a firm may be registered at any time (not mer
Performing Agreed Upon Procedures
As a part of our professional work, we are often required to carry out Agreed Upon Procedures (AUP). Let us have a look at what AUP mean, what approach is required while performance of AUP and what are applicable standards issued by ICAI. Meaning AU
A look at draft guidelines of GAAR
Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the int
Cost Auditors Appointment: Penalties for Non Compliance with respect to Appointment of Cost Auditor Notified
29th June, 2012 was the Last date of filing Form 23C relating to appointment of Cost Auditor (for the financial year 2012-13) with M
Analysis of Clarification issued by MCA Dated 9-8-2012
Accounting treatment of Foreign exchange fluctuation (Forex) is covered under various standards as follows: AS 10 - Forex on liabilities for FA purchase etc, AS 11 - Forex on Monetary items, forward cover forex, forex on Long term monetary items e
Management of Emotions in Professional Career
MANAGEMENT OF EMOTIONS IN PROFESSIONAL CAREERS A Research Specially written for caclubindia users. We are mostly affected by Emotions in two circumstances When we ar
Service Tax After All Amendments Upto Date
What is Service Tax? Whether it is direct or indirect tax? Service tax is an indirect tax levied on certain services provided by certain categories of persons/firms/agencies. Service sector was not taxed for considerably very long time. For the fir
Ledger Scrutiny - Backbone of Statutory Audit
Greetings of the Day to all the members of CCI Family. So Professionals September season is going to start & i know everyone will be busy with their respective Audits. The same thing is happening with me & i am also fed up of 6 A.M TO 10 P
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