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CAclubindia Articles


The why and how of 'human asset' valuation

Posted by Equitymaster 16 June 2011 18436 Views

Despite being an important asset for a company, human resource is an asset always ignored by accountants. With regards to assets, there is a fundamental conflict in accounting practices between human and non-human assets. Only non-human assets find



Life is crazy but not easy

Posted by Dipti Achhra 15 June 2011 21729 Views

Hey Friend$, Thanks for the response and the appreciation on the article "I CANT BUT HE CAN" which inspired me to write another article for the readers............. Life is full of twist and turns that everyone agrees... L



Importance of Bank Documents and Their Verification

Posted by Guest 14 June 2011 97260 Views

The Law of evidence plays a pivotal role in the effective functioning of the judicial system. The existence of substantive rights can only be established by relevant and admissible evidence. Relevancy of facts is the key to determine



A Comprehensive Overview of the SEBI

Posted by Guest 14 June 2011 18621 Views

A COMPREHENSIVE OVERVIEW OF THE SEBI (PROHIBITION OF INSIDER TRADING) REGULATIONS, 1992 INTRODUCTION One of the fundamental and most general principles of law is that when any individual acquires any kind of special knowledge or information



Taxation of Works Contract under TN VAT

Posted by P.Jagadeeswaran 14 June 2011 73338 Views

Taxation of Works Contract under TN VAT! Meaning of Works Contract in TN VAT: Sec 2(43) defines as Works Contract includes any agreement for carrying out for cash, deferred payment or other valuable consideration, building constructi



Tax Liability in works contract, contractor or sub-contractors

Posted by Amit Bajaj 13 June 2011 120765 Views

In works contracts, between contractor and sub-contractors only one is liable to pay tax When works contract is sub-contracted there is only one taxable event and between main contractors and sub-contractor only one is liable to pay tax on the g



Specialization for Survival for Chartered Accountants

Posted by Dilip K Raina 13 June 2011 48332 Views

Gone are the days when a chartered accountant in profession use to provide service to the clients with authority and client was supposed to reveal everything during the process of audits or other consultancy services being availed by such clients? T



Filing of Balance Sheet and Profit and Loss Account in XBRL

Posted by CS Ankur Srivastava 11 June 2011 50418 Views

Filing of Balance Sheet and Profit and Loss Account in XBRL Format As such, now following class of companies are required to file their Balance Sheet and Profit and Loss Account in XBRL Format:- Listed Companies and their subsidiaries;



TDS applicability on provision for expenses

Posted by CA Prabhakar Dubey 10 June 2011 63774 Views

Hi All, Recently I have read the article on CACLUBINDIA that TDS will be applicable on provision for expenses. First we must understand that what is the provision for expenses we booked in the books of accounts. As per AS 29, provision is the estima



Be Professional not only in Profession but also in life

Posted by CMA Raveendranath 09 June 2011 27586 Views

Hi friends, it is interesting to see that we has a human being have changed a lot and some time the reason for that change within us is not because of our one self but due to changes taking place in society. We are forced to get adapted to the chang




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