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Riya Dani

Latest Articles


Need for Creation of Revaluation Reserve

Company Law : Revaluation Reserve comes into existence when various fixed assets in the financial statements of the enterprise are stated at the...

May 19, 2015 54276 Views 0 comment Print

Section 184: Disclosure of Interest by Director

Company Law : As per section 184 of the Companies Act 2013 read with Rule 9 of Companies (Meetings of Board and its Powers) Rules, 2014 every di...

July 4, 2014 168947 Views 8 comments Print

ONE PERSON COMPANY – Legal Provisions & Brief Comparison

Company Law : As defined in Section 2 (62) of the Companies Bill, 2013, One Person Company means a company which has only one person as a member...

April 15, 2014 8397 Views 9 comments Print


Latest Posts in Riya Dani

Need for Creation of Revaluation Reserve

May 19, 2015 54276 Views 0 comment Print

Revaluation Reserve comes into existence when various fixed assets in the financial statements of the enterprise are stated at their replacement cost and not Historical Cost. When the value of fixed assets in written up in the books of account of a company on revaluation, a corresponding credit is given to the Revaluation Reserve. Such reserve represents the difference between the estimated present market values and the book values of the fixed assets.

Section 184: Disclosure of Interest by Director

July 4, 2014 168947 Views 8 comments Print

As per section 184 of the Companies Act 2013 read with Rule 9 of Companies (Meetings of Board and its Powers) Rules, 2014 every director of the Company has to disclose his interest by giving a notice in writing in Form MBP-1. In this article, we are discussing the manner of such disclosure and related compliance under the Companies Act, 2013 and Companies Rules, 2014.

ONE PERSON COMPANY – Legal Provisions & Brief Comparison

April 15, 2014 8397 Views 9 comments Print

As defined in Section 2 (62) of the Companies Bill, 2013, One Person Company means a company which has only one person as a member.

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