CARO-2020 : Applicability from FY 2021-22
Companies Auditors Report Order, ‘CARO’ 2020 The said order is applicable for reporting on financial statements of companies whose financial...
Company Law
AS-18 : Related Party Disclosures
Accounting Standard (AS) 18 Related Party Disclosures Objective The objective of this Standard is to establish requirements for disclosure of:...
AS-17 : Segment Reporting
Accounting Standard (AS) 17 Segment Reporting This Accounting Standard is not mandatory for Small and Medium Sized Companies, as defined...
AS-16 : Borrowing Costs
Accounting Standard (AS) 16 Borrowing Costs Objective The objective of this Standard is to prescribe the accounting treatment for borrowing...
AS-14 : Accounting for Amalgamations
Accounting Standard (AS) 14 Accounting for Amalgamations Introduction 1. This standard deals with accounting for amalgamations and the treatment of...
Related Party Transactions under Companies Act 2013
- Related Party Transactions: As per Section 2(76) of the Companies Act, 2013, Related party include- i) Director or its relative ii)...
AS-13 : Accounting for Investments
Accounting Standard (AS) 13 Accounting for Investments Introduction 1. This Standard deals with accounting for investments in the financial statements...
AS-12 : Accounting for Government Grants
Accounting Standard (AS) 12 Accounting for Government Grants Introduction 1. This Standard deals with accounting for government grants. Government grants...
AS-11 : The Effects of Changes in Foreign Exchange Rates
Accounting Standard (AS) 11 The Effects of Changes in Foreign Exchange Rates Objective An enterprise may carry on activities involving...
Conversion of Company into Section 8 Company
Any existing limited Company, i.e., private or public Company, whatsoever registered under this Act or under any previous company law...