AS-24 : Discontinuing Operations
Accounting Standard (AS) 24 Discontinuing Operations Objective The objective of this Standard is to establish principles for reporting information about...
Company Law
AS-23 : Accounting for Investments in Associates in Consolidated Financial Statements
Accounting Standard (AS) 23 Accounting for Investments in Associates in Consolidated Financial Statements Objective The objective of this Standard is...
Companies (Registration of Foreign Companies) Amendment Rules, 2021
MCA notifies Companies (Registration of Foreign Companies) Amendment Rules, 2021 vide Notification No. G.S.R. 538(E) dated 5th August, 2021. In Rule...
MCA exempts foreign & companies incorporated outside India from provisions of sections 387 to 392
Exemption from Chapter XXII: Companies Incorporated Outside India Central Government hereby exempts (a) foreign companies; (b) companies incorporated or to...
AS-22 : Accounting for Taxes on Income
Accounting Standard (AS) 22 Accounting for Taxes on Income Objective The objective of this Standard is to prescribe accounting treatment...
AS-21 : Consolidated Financial Statements
Accounting Standard (AS) 21 Consolidated Financial Statements Objective The objective of this Standard is to lay down principles and procedures...
AS-20 : Earnings Per Share
Accounting Standard (AS) 20 Earnings Per Share This Accounting Standard is mandatory for all companies. However, disclosure of diluted earnings...
MCA Due Dates for FY 2020-21 (ROC Compliances)
Due date of ROC E-Forms for Compliance related to Financial Year 2020-21 stating the Name of e-Form, Object of the...
Right Issue Procedure
The Right issue signifies the preemptive right of the existing shareholders. The current equity shareholders have the first right to...
AS-19 : Leases
Accounting Standard (AS) 19 Leases Objective The objective of this Standard is to prescribe, for lessees and lessors, the appropriate...