CAclubindia Articles
Convergence to Ind AS 16 : Property, Plant & Equipment
Introduction India has principally agreed to converge to IFRS by implementing Revised Schedule VI, being the first constructive step in the journey. Let us appreciate the requirements of accounting for fixed assets in specific under Ind AS (ie IFR
A Look at the Payment of Gratuity Act, 1972
Introduction: Payment of Gratuity Act was enacted with an objective to provide a Scheme for payment of gratuity to employees engaged in factories, mines, oilfields, plantations, ports, railway companies, shops or other establishments and matters
Limited Liability Partnership Model
Limited liability partnerships are relatively new creations that are used for their financial protections. With a general partnership, individuals may be personally responsible for a partner's actions. Limited liability partnerships, or LLPs,
Business Loss set off under Sec.72: Widened scope
Business Loss set off under Sec.72: widened scope The judiciary does play a vital role in the economy by discerning the real intentions of the law. In this regard, the recent rulings with respect to carry forward and set off of losses in the tax law
Capital Budgeting: CMA needs a new look
The financial market took a huge turnaround after the debacle of 2008 where demand and supply inequality were the main players. Industrial revolution took a halt across the world and financial market reflected more fearful days. Globa
Role that CA's can play in growth of Indian Economy
CA, these two letters are pioneer and is mark of Trust, Integrity and Independence. In the growth of a Country CAs play an important role. CAs are the managers of financial recourse of a country. Many CAs are working in service industry and
Why should you get Professional Financial Advice On your Investments
Most of us tend to think that planning on investment portfolios for attainment of goals is a one time job. However it is not true; we all need to review our investment portfolios on a regular basis and also take the help of professional financial
Compliance of Listing Agreements - A Synopsis
For preparing the ready reckoner, compliances have been divided into two categories i.e. Periodical compliances and Event based compliances. [A] Periodical Compliances The periodical compliances are further divided into quarterl
LLPs - Practical aspects and FDI in LLPs
Introduction On the horizon of business matrix, a new star is now sighted. Ease in operations of partnerships and armor of limited liability have been provided under a new format of business entity i.e. l
Cost Auditors Appointment- Revised Procedure w.e.f. 1/1/2013
Revised procedure for the Appointment of Cost Auditor by Companies In continuation of the General Circular No. 15/2011 dated 11th April 2011, Ministry of Corporate Affairs has issued a circular on 06th November, 2012 and further revised the proced
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