CAclubindia Articles

Share Buyback: Process, Rules & Taxation Explained

Posted by Akansha Rathi and Associates 27 August 2024 1612 Views

Understand the share buyback process, Companies Act 2013 regulations, and the new taxation rules for companies and shareholders effective Oct 2024.

Value Securities with the Option Pricing Method

Posted by ValuGenius Advisors LLP 28 August 2024 442 Views

Learn how to value securities in complex capital structures using the Option Pricing Method (OPM) and the Black-Scholes model. Get expert insights.

Stop Fake GST Registration: Govt Drive Explained

Posted by CA Umesh Sharma 26 August 2024 743 Views

Discover the government's special drive against fake GST registrations (Aug-Oct 2024). Learn how to protect your business and avoid penalties.

Unpaid & Unclaimed Dividends: Transfer to IEPF Explained

Posted by Affluence Advisory 27 August 2024 770 Views

Learn how unpaid and unclaimed dividends are treated, including the transfer process to the Investor Education and Protection Fund (IEPF) in India.

Lease Rent Payments: Fixed vs Variable Explained

Posted by FCS Deepak Pratap Singh 02 September 2024 405 Views

Understand how fixed and variable lease rent payments are calculated for lease liability. Learn what's included and excluded under Ind AS 116.

Short Term Lease Case Study: Ind AS 116 Explained

Posted by FCS Deepak Pratap Singh 26 August 2024 291 Views

An Ind AS 116 case study on short-term leases. Learn how to correctly classify leases and apply recognition exemptions for assets.

Revenue Recognition Case Study: IND AS 115 Explained

Posted by FCS Deepak Pratap Singh 28 August 2024 574 Views

Explore a revenue recognition case study for ABC Ltd. Learn how IND AS 115 guides performance obligations and revenue timing for natural gas and LPG transmission.

Accounting Estimates & Errors: PQR Ltd Case Study

Posted by FCS Deepak Pratap Singh 29 August 2024 276 Views

Discover how PQR Ltd corrected a prior period error in accounting estimates. Learn about Ind AS 8, Ind AS 23, and financial statement restatements.

Unified Pension Scheme (UPS): Your Guide to New Benefits

Posted by CA Suresh Kumar Agarwal 26 August 2024 487 Views

Understand the new Unified Pension Scheme (UPS) from April 2025. Discover pension calculations, minimums, family benefits, and inflation indexing.

National Savings Certificate: Benefits & Tax Advantages

Posted by Sachin 26 August 2024 255 Views

Discover National Savings Certificate (NSC) benefits, including fixed returns, tax deductions under Section 80C, and a pension-like income strategy. Secure your future today!