CAclubindia Articles


All about Financial Due Diligence

  CA Ranganatha Achar K    05 November 2022 at 15:00

Financial Due diligence is a process of verification, investigation, or audit of a potential deal or investment opportunity to confirm all relevant facts and financial information and to verify anything else that was brought up during an M&A deal or investment process. Due diligence is completed before a deal closes to provide the buyer with an assurance of what they’re getting.



Due Date Calendar for the month of November 2022

  CS Divesh Goyal    05 November 2022 at 14:22

Compliance Calendar for the month of November 2022



Amendments made by Finance Acts - 2008, 2010, 2011 and 2015

  FCS Deepak Pratap Singh    05 November 2022 at 09:47

Amendments made by finance acts - 2008, 2010,2011 and 2015 related to the definition of "Charitable Purpose"



Key Highlights of IBBI Regulations, 2022

  CS Peer mehboob    05 November 2022 at 08:56

On 31st October 2022, IBBI has amended the IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) Regulations, 2016 vide IBBI( Model Byelaws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2022.



Career choices for CAs in technology

  Member (Account Deleted)    05 November 2022 at 08:55

In this article, for the benefit of CA aspirants and fellow CAs. I have briefly tried to cover some of the key options available for a Chartered Accountant in technology-related domains.



All about integrated reporting

  Jyoti Mittal    04 November 2022 at 14:00

Integrated reporting is founded on integrated thinking which helps to demonstrate the interconnectivity (co-creation) of strategy, strategic objectives, performance, risk and incentives which further helps to identify the sources of value creation.



Meaning Of Derivative Actions under Companies Act, 2013

  FCS Deepak Pratap Singh    04 November 2022 at 10:16

Derivative suits permit a shareholder to bring an action in the name of the corporation against the parties allegedly causing harm to the corporation. If the directors, officers, or employees of the corporation are not willing to file an action, a shareholder may first petition them to proceed.



Non-Compliances related to Cash Flow Statement

  CA Rakesh Ishi    04 November 2022 at 08:58

Note to the financial statements of the company on Trade Receivables that there is an increase in trade receivables while comparing the outstanding balance as at the end of the previous year and the current year.



Little by little

  CA Anurag Sharma    04 November 2022 at 08:52

We are living in an era of cut-throat competition and our insecurities and impatience has made it even tougher for us to survive. We want everything here and now instantly. We want success instantly, we want to become rich instantly, we want name and fame instantly, but we have forgotten the value of little steps.



New Tax Regime for Domestic Companies: Section 115BAA of Income Tax Act

  Naveen Goyal    04 November 2022 at 08:52

In this article, we will understand the provisions of section 115BAA of the Income Tax Act and go through the conditions to be fulfilled to get benefit of lower tax rate regime.