Section 52- Application of premiums received on issue of shares
Section 52 of the Companies Act, 2013:- Application of premiums received on issue of shares (1) Where a company issues shares at...
CA Neeraj Jawla
Payment of dividend in proportion to amount paid-up
Section 51 of the Companies Act, 2013:- Payment of dividend in proportion to amount paid-up A company may, if so authorised by...
SA 710-Comparative Information, Corresponding Figures & Comparative Financial Statements
(Standards on Auditing) SA 710:- Comparative Information, Corresponding Figures & Comparative Financial Statements Scope of the SA: Deals with auditor’s...
IND AS-115
The primary objective of Ind AS 115 is to provide a comprehensive and consistent framework for revenue recognition, which can...
Company to Accept Unpaid Share Capital, Although not Called Up-Section 50
Section 50 of the Companies Act, 2013:- Company to Accept Unpaid Share Capital, Although not Called Up (1) A company may, if...
Calls on Shares of Same Class to be Made on Uniform Basis-Section 49
Section 49 of the Companies Act, 2013:- Calls on Shares of Same Class to be Made on Uniform Basis Where...
Variation of Shareholders’ Rights-Section 48
Section 48 of the Companies Act, 2013:- Variation of Shareholders' Rights (1) Where a share capital of the company is divided into...
Voting Rights-Section 47 of the Companies Act
Section 47 of the Companies Act, 2013- Voting Rights (1) Subject to the provisions of section 43, sub-section (2) of section 50...
Standards on Auditing- SA 200
SA 200 establishes the independent auditor’s overall responsibilities and explains the nature and scope of an audit when conducting an...