CAclubindia Articles

Valuation of Intangible Assets as per IFRS

Posted by Sai Nithyashri 21 June 2024 396 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 536 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 3681 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 1082 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 2175 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 1310 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 1533 Views

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

Don't Slip in this Income Tax Cum Rainy Season!!

Posted by CA Umesh Sharma 18 June 2024 851 Views

Income Tax Forms are now available for filing returns before the due date of 31st July 2024. One should be prompt in tax compliance and shall take proactive steps to ensure his Income Tax return is filed not only within the due date but also all particulars have been duly considered in his return.

Can a Firm be partner of another firm?

Posted by FCS Deepak Pratap Singh 18 June 2024 3007 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).