CAclubindia Articles

Beyond Numbers: Future Opportunities for Chartered Accountants

Posted by CA Pallav Singhania 24 June 2024 13332 Views

This article explores these future opportunities, highlighting emerging trends, new fields, and expanding roles for Chartered Accountants.

Key Recommendations made by the 53rd GST Council Meeting

Posted by CA Aman Rajput 24 June 2024 612 Views

The recent meeting held on June 22, 2024, has resulted in a series of significant amendments and recommendations aimed at providing relief and clarifications to taxpayers under the Goods and Services Tax (GST) regime.

Recommendations of 53rd GST Council Meeting

Posted by CA Harshit Goyal 22 June 2024 1266 Views

The 53rd meeting of the GST Council, chaired by Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, took place in New Delhi with significant participation from various state and union territory representatives.

Summary On Implications Of Section 43B(h) - Payments Made To MSME

Posted by Sai Nithyashri 22 June 2024 2408 Views

These amendments will take effect from April 1, 2024, and will, accordingly, apply in relation to the assessment years 2024-2025 and subsequent assessment years.

A Simple Guide to Decode the Password for Form 16

Posted by Ishita Ramani 22 June 2024 2623 Views

In this article, we will discuss how to decode Form 16 and obtain the TDS certificate password to file income tax returns.

Concept of Senior Management & Its Disclosures in Annual Report for FY 23-24

Posted by Affluence Advisory 21 June 2024 517 Views

Senior management is not exactly defined as senior management, but SEBI LODR enumerates who can be senior management and provides criteria for identifying senior management.

Valuation of Intangible Assets as per IFRS

Posted by Sai Nithyashri 21 June 2024 397 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 537 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 3689 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.