IMPAIRMENT OF ASSETS UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS(IFRS)-A VIEW While some of our professional brothers will be updating their knowledge to be ready for the implementation of IFRS from the next financial year the need of the hou
"Finance Companies Take Note: The Perils of Taking Arbitration Clause Easy" Manoj Kumar Banthia, ACA, ACSThe treatment of arbitration proceedings by finance c
Dear Friends,To become member of the ICAI is our ultimate aim. All of us have the potential to become CA, but all of us not becoming CA are the most pathetic scenario.
The Companies Act, 1956, though it requires some reforms as mooted through Companies Bill, 2009, is one of the finest legislations. Each provision or the section under the Companies Act, 1956
The concept or the vision of auditing has been subject to many changes during the recent eras. In fact, the approach towards auditing as a tool of check seems to have given many definitions in each period. Since the environment is constantly chan
GREECE FINANCIAL CRISIS AND MORE Greece unable to repay its public debt; Around $ 1 trillion rescue fund announced by the European Union for Euro countries in debt crisis and unable to borrow from finan
The quantum of export and import determine the fiscal health of a nation. A hassle-free system and absence of bureaucratic approach, is a barometer for measuring the economic altitude a country has achieved. Government policies should be such that e
The fiscal year 2009-10 that has just gone by, has been a difficult period for India. The country had to bear t
Presumptive Taxation Taxation is the most essential wing of the government’s revenue. It contributes a bulky amount to the government to meet the social and economic need of the nation. When collecting tax from the public the government tr
TAX TREATMENTS ON GIFT The amendment of Sec 56(2) of the income tax act has intensely changed the scenario of the tax treatment of gifts received by an assessee. The amended provision states that · Where any sum of money exceedin
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