In case of corporate entities, the users or primary users of financial information are shareholders, regulators, potential investors, lenders, creditors and other stakeholders.
Exposure Draft – Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants – Amendments to Ind AS 1
Exposure Draft of Amendments to Ind AS 116, Leases, issued by Accounting Standards Board of Institute of Chartered Accountants of India
MCA Imposes Penalty of Rs. 14,00,000 for non-submission of Balance Sheet in Uttar Pradesh. Learn about the case & the subsequent penalties in this post.
Consultation paper on proposal for introduction of concept of General Information Document (GID) and Key Information Document (KID), mandatory listing of debt securities of listed issuers and other reforms under the NCS Regulations
While exercising oversight over activities of AMC, Trustees are expected to ensure that AMCs act in a manner which is not skewed in favour of AMC’s stakeholders
ircular trading by organisations to get public funds is a practice that involves the same set of companies involved repeatedly selling and buying. This is done in order to obtain access to funds from the public without actually benefiting them, but for the companies’ own gains.
Section 80G of Income Tax Act 1961 allows individuals and organizations to claim deduction on donation to certain specified fund or trusts registered under section 80G.
Section 12AA of the Act deals with the provisions that are applicable to the registration of a trust or institution under the Act.
XBRL submission for Outcome of Board meeting will be applicable for Dividend, Buyback, Bonus and Voluntary Delisting events. NSE & BSE jointly have developed these XBRL’s utilities, and the XML file generated can be uploaded at both the Exchanges.
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