CAclubindia Articles


Risk & Compliance

  CA Nikita    23 September 2007 at 02:18

Risk & ComplianceSushil Kumar Nahar of Wipro Technologies spoke about risk and compliance.Sushil Kumar Nahar Compliance is for a long time a worldwide requirement. There are multiple frameworks, standards, regulations and overlapping compliance r



Dividend Stripping!!

  CA Nikita    22 September 2007 at 18:43

What does dividend stripping mean? It refers to a practice of buying shares of a company or units of a mutual fund just before the record date for declaring a dividend, receiving the dividend and then selling the security/unit after the record date.N



Sec-263 a thorough study!!

  CA Nikita    22 September 2007 at 17:01

When cannot section 263 be evoked? Section 263 cannot be evoked in the following cases:- An assessment order can not be re-opened if there is no jurisdictional error in the order. The order of the AO can not also be revised if it has



Indian Chartered Accountants are emerging as a global force now

  Ravikumar.G    21 September 2007 at 22:28

Technology up gradations opened up a new avenue for chartered accountants in India too. Many companies in USA and UK are looking for hiring professional services from an Indian corporation, as it is proven that Indian can adapt to any system easily a



Watching of watch dogs Movements.

  Prakash Popat    21 September 2007 at 18:27

POINT ARISES FOR DELIBARATIONS .1.SEBI circulars approved in parliament/by ICAI.2.Similar Treatment Indian Financial Institute Getting in the counterparts country? 3.is this not siply move to dragged hard earned money out of country?SEBI permits acc



What's short-selling of shares

  CMA Gul S    21 September 2007 at 18:27

What is short-selling? Short-selling, in the context of the stock market, is the practice where an investor sells shares that he does not own at the time of selling them. He sells them in the hope that the price of those shares will decline, and he w



Knowledge Process Outsourcing

  Ravikumar.G    21 September 2007 at 15:26

THIS ARTICLE HAS BEEN PUBLISHED IN THE 'INFORMATION TECHNOLOGY' SPECIAL ISSUE (JUNE 2006) of 'Sanhita' - a monthly magazine for corporate professionals published by the Pune Chapter of WIRC of The Institute of Company Secretaries of India. A CII Repo



Testing Balance Sheet Strength

  CA. Mohammed Yusuf    21 September 2007 at 00:29

Testing Balance Sheet Strength For stock investors, the balance sheet is an important consideration for investing in a company's stock because it is a reflection of what the company owns and owes. The strength of a company's balance sheet can be eval



ESOPS AND ADVANCE TAX PAYMENT

  Ravikumar.G    20 September 2007 at 23:05

The Finance Act, 2007 introduced Fringe Benefit Tax (FBT) on securities or sweat equity shares transferred or allotted by employers under Employee Stock Option Plans. The FBT is to be paid on the Fair Market Value (FMV) of the shares on the date of v



GLOBAL ACCOUNTING?

  Ravikumar.G    20 September 2007 at 23:05

Mohan R. Lavi Accounting, supposedly, speaks the language of business. With business becoming increasingly globalised, it is logical to expect that accounting, too, goes global. The International Accounting Standards Board (IASB) through a combo offe