CAclubindia Articles

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.

Labour laws Compliance & Checklist

Jyoti Mittal 03 November 2022 at 15:12

Labour laws or labour legislations is the body of laws, administrative rulings, precedents which address the relationship between and among the employers, employees and labour organisations, often dealing with the issues of public law. Indian labour law refers to laws regulating labour in India.

Central Bank Digital Currency (CBDC) - A Curtain Raiser, A Catalyst

Nitin Bhuta 03 November 2022 at 10:53

I can't predict the future as to what will unfold prospectively for all of us, as no one would know what lies ahead, but I have made this attempt to pen down my views for the benefit of the readers of this article which dwells on the topic of Central Bank Digital Currency - A Curtain Raiser, A Catalyst.