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.
The need of the circular is to protect the interest of investors in securities, to promote the development of, and to regulate the securities market.
SEBI has issued guidelines for non-convertible debentures with warrants products, whereby it made the electronic book platform mandatory for the non-convertible debt instruments portion of the issue.
The scheme will be implemented by Customs through a simplified IT system while the rebate will be issued in the form of a transferable duty credit/electronic scrip which will be maintained by CBIC.
'Transmission of Securities' means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.
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