The objective of IND AS 105 is accounting treatment and disclosure of non current assets held for sale / discontinued operations and to inform the users of financial statements.
Alternative Investment Fund means any fund established or incorporated in India which is a privately pooled investment vehicle that collects funds from sophisticated investors.
Ind AS 40 is covered when an Investment Property is held under ownership and given on an operating lease and when the Investment Property is held under finance lease and given on an operating lease.
Cybersecurity is the practice of protecting systems, networks, and programs from digital attacks. These cyberattacks are usually aimed at accessing, changing, or destroying sensitive information.
Ind AS 20 is applicable where there is reasonable assurance that grants will be received, and the entity will comply with the conditions attached to the receipt of the government grant.
When you sit down to study, keep the study session down to 20 or 30 minutes and in that 20-30 mins, you focus only on the material you are reading.
IFSCA has recognized a Company Secretary as a Compliance Officer to be appointed under Regulation 130 of IFSCA (Issuance and Listing of Securities) Regulations, 2021 issued on 16th July 2021.
The cancellation of GST Registration can either be initiated by the department on their own motion or a registered person can apply for cancellation of their registration.
The objective of the de-criminalization exercise is to remove criminality of offences from business laws where no malafide intentions are involved.
Period of holding starts from the day when the asset is acquired by the assessee and ends on the day when it is sold/disposed off/transferred otherwise.
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