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CAclubindia Articles


Valuation of Intangible Assets as per IFRS

Posted by Sai Nithyashri 21 June 2024 390 Views

Valuation of intangible assets under IFRS (International Financial Reporting Standards) involves assessing their fair value, which is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction.



Quarterly/Annually/Half Yearly Compliances under SEBI (LODR)

Posted by Affluence Advisory 21 June 2024 529 Views

The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR) mandates listed companies to make various disclosures on a quarterly, half-yearly, and annual basis to ensure transparency and protect the interests of investors.



Highlights of the Percentage-of-Completion Method (POCM)

Posted by Amit Kumar 20 June 2024 3585 Views

The Percentage-of-Completion Method (POCM) is an accounting method commonly used in the construction industry and other long-term contracts. It involves recognizing revenues and expenses in proportion to the project's completion during each accounting period.



How to File ITR Online?

Posted by Sparsh Wadhwa 20 June 2024 1079 Views

Learn how to easily file your income tax return online with this step-by-step guide!



Navigating GST Compliance in Sponsorship Services

Posted by T Ashalatha 20 June 2024 2171 Views

This article delves into the critical aspects of sponsorship under the Goods and Services Tax (GST) regime in India, as the implications of GST on sponsorship services have a profound impact on both the sponsors and recipients, requiring a comprehensive understanding of the tax regime.



Section 135: Excel Guide to Companies Act

Posted by Ishita Ramani 20 June 2024 1306 Views

In this article, we will review Section 135 of the Companies Act, 2013 comprehensively, along with the CSR provisions, amendment rules, and other relevant details.



Tax Implications On Shares Issued At Discount

Posted by FCS Deepak Pratap Singh 19 June 2024 1530 Views

The issue discussed herein, though having significant commercial implications, has not been subject to much judicial interpretation.



Can a Firm be partner of another firm?

Posted by FCS Deepak Pratap Singh 18 June 2024 2865 Views

A partnership firm is governed by the Partnership Act, 1932, and the partnership deed is executed between the partners (a partnership deed can be in oral or written form; however, in the state of Maharashtra, a written agreement is required).



Navigating Your NRO Account: Guide for NRIs

Posted by CA Arun Tiwari 18 June 2024 486 Views

Here's a detailed breakdown of the types of payments you can receive and make from your NRO account.



Know the Key Differences between MOA and AOA

Posted by Ishita Ramani 18 June 2024 475 Views

Each entrepreneur looks forward to the first stage of launching a company: company registration as a legal entity. Important legal documents that specify acceptable activities and limitations provide direction for businesses.




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