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Currency Translation Reserve
A. Objective: This topic covers accounting for non integral operations under AS 11 in specific and its comparison with IAS 21. B. Back Ground: With the intent to Go Global, Indian entrepreneurs are now expanding their business focus in variou
Proper Articleship
IMPORTANCE OF PROPER ARTICLESHIP The Chartered Accountancy course in India is amongst the best of its kind in comparison to the courses offered in other countries. Also, it is rated as one of the most difficult professional courses among all other s
Analysis of Declared Services, Exemptions, Abatements
Foreword With Effect From 1st July 2012, the CBEC has proposed and the Parliament has passed the switch from an ad hoc system of selecting services to tax, to a negat
Chartered Accountants in Financial Services
Amrita T., a CA, currently works in the Project Finance firm of Tata Capital. Srikanth N was treasurer of a large MNC bank. What is it that prompted them to move into the mainstream of Financial Services? The career growth and money are both much m
Corporate accounting reporting and ethics need for CAs
Corporate accounting and reporting and Ethics Need for Chartered Accountants to introspect Introduction All around us there is this talk of lack of ethics , corruption, inability of a normal Citizen to get justice in time , so on and so for
Valuation & Reverse Charge for Construction Industry
NEW VALUATION & REVERSE CHARGE MECHANISM RELATING TO CONSTRUCTION INDUSTRY INTRODUCTION: We have discussed in my previous article about the changes in the applicability of service tax relating to construction industry. In this article,
Input Tax Credit - Reversal/Reduction
Some may develop a feeling of renunciation on achieving the age of 60 years, I on attaining the age of 60 years feel thankful to the society for whatever love and affection they have given to me, and think this is the time, I must try, whatever lit
![Passing of Board Resolution by Circulation [Section 289]](/img/previewthumb/article/1146138_modern_design.jpg "Passing of Board Resolution by Circulation [Section 289]")
Passing of Board Resolution by Circulation [Section 289]
No resolution shall be deemed to have been duly passed by the Board or by a committee thereof by circulation, unless the resolution has been circulated in draft, together with the necessar
Draft Guidelines for upcoming GAAR provisions
Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. What is GAAR? GAAR stands for General Anti- Avoidance Rules. In several countries anti tax avoida
Face Challenge and take Initiative
George Bernard Shaw said, Ordinary people adapt themselves to the world. The extra-ordinary persons try to adapt the world to them. Hence the progress and development of the world is through extra-ordinary people.
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