CAclubindia Articles
International Financial Reporting Standard (IFRS): Principle based Standard
IFRS are considered a "principles based" set of standards that establish broad rules for accounting.Rules-based standards such as US GAAP have an accounting rule for almost every type transaction. There are various oversight bodies whose objective is
Economy & Investment Relationship
Before making investment, An Investor should be aware about the economy, industry,& company in which he wants to invest. Introduction: Before making investment, An Investor should be aware about the economy, industry
Time Management for Self Employed Persons
For most of the people it is difficult to plan for long term as there are various alternatives. Goal setting is too difficult. Still one may plan his daily routine on the following way. The research is
What not to do before Exams?
I have written some articles regarding exams and studies. This article is written in some different form. It contains tips regarding things not to be done during exams. Some of these points are also included in my earlier articles also, but this a
TDS is not Tedious
TDS IS NOT TEDIOUS TDS, means Tax Deducted at Source, seems to be very tedious at the first instance. I have come across many people who take TDS as a very complicated task. This made me write an article on this topic. This article
Is BASEL III boon for Indian economy or a curse
I have tried my level best to make my readers understand that RBI is not going to play the old tunes of boosting the stock market. Whenever there has been a rate cut we have hoped that RBI is doing the action to boost the market and Indian industr
Cost Compliance Report and Applicability On New Industries
Cost Compliance Report and Applicability On New Industries for the year 2011-12: From the year 2011-12 onwards many companies have come under the purview of Section 209(1)(d) of the companies Act
Right To Inspect Members Register, Annual Returns Etc
Introduction There are several sections in the Companies Act, 1956 which give rights to members, debenture holders, creditors and directors. Many are ignorant of these rights as they are not appearing at one place but are appearing in different S
Institutional Placement Programme (IPP)
Foreword The article intends to study the provisions of Institutional Placement Programme (IPP) - a recently introduced mode of raising additional capital, in order to comply with minimum public shareholding
Deferred Tax in Simple Words - PART II
02 May 2012
126262 Views
The Day is 1st of April 2001; the Indian Accounting Fraternity is introduced to the concept of Deferred Tax. Accounting for Taxes on Income (AS 22) is applicable to different categories of enterprises from different dates. TABLE 1.
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