CAclubindia Articles
November 12- It is all about earning respect!
It is all about earning respect!! 18th August, 3.50 am 2Silver and 4 Bronze i.e. London Olympics has given us 6 new names to cheer for next 4 years. But what about the other 77 athletes who competed in 13 sports!! You know Olympics are very much
An overview of Life Insurance Contracts
Introduction Insurance is a contract between two parties namely insurer and the insured (policyholder) whereby insurer agrees to indemnify or to pay a certain sum of money to the
Service tax on Director's remuneration payable by companies
All the companies are required to pay service tax under reverse charge on any remuneration paid to its directors whether in the form of money or otherwise and thresh hold limit of Rs. 10 lakhs will not be applicable on such case. As per the ame
Transfer Pricing & Role of Company Secretaries
A Company Secretary holds a key position in any Company as the Compliance Officer of the Company. A Company Secretary is responsible for all regulatory compliances of Company. A Company Secretary supervises the finalization of Annual Accounts of a
Gold Mutual Funds
A gold mutual fund is like a mutual fund backed by gold as the underlying asset and would be held mostly in demat form. An investor would get a securities certificate issued by the mutual fund running the Gold Mutual Fund defining
Functional Currency under IFRS and its Implementation
This article covers the Functional Currency aspect differentiating with Presentation Currency as laid in Ind AS 21 i.e. IAS 21, which is totally new concept when India converges to IFRS. Introduction India has laid do
Preparation Tips for IPCC Exams
Hellow students my name is suresh, first of all i am happy to express my heartiest congratulations those who achieved sucess in May 2012 IPCC examinations and let me wish them all the best in thier future activities.so my dear students who got negit
The Role of short term sensations in the long term investment
In the digital age, the current affairs reach our living room 24*7. The power of internet and social media makes the news and rumours spread like a wildfire. Because of this information overload we become so focused on details that we begin to ign
Revised Schedule VI - An Overview
What is the primary objective of a financial statement? A financial statement is the language of a business through which it communicates. It is a summary of the business performance for a defined period. A summary always req
Interest on Refund:Ranbaxy Case
RECENT CASE OF RANBAXY LABS LMITED v. UNION OF INDIA AND OTHERS[1] : DATE FOR DETERMINATION OF INTEREST ON REFUND UNDER S. 11-BB OF CENTRAL EXCISE ACT, 1944 VISHAL MISHRA INTRODUCTION Under the Central Excise Act, 1944, an assessee can make a cl
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