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VALUATION METHODS AND APPROACHES AS PER THE COMPANIES ACT, 2013

EDUCATION SERIES /

VALUATION METHODS AND APPROACHES AS PER THE COMPANIES ACT, 2013 Introduction: Valuation is a critical aspect of corporate finance that involves determining the economic value of a company, its assets, or its liabilities. In India, the Companies Act of 2013 provides guidelines and regulations for conducting valuations in various scenarios. This article aims to explore […]

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UNDERSTANDING THE IMPORTANCE OF VALUATION STANDARDS UNDER THE COMPANIES ACT, 2013

EDUCATION SERIES /

UNDERSTANDING THE IMPORTANCE OF VALUATION STANDARDS UNDER THE COMPANIES ACT, 2013 Introduction Valuation plays a crucial role in the corporate world, especially when it comes to transactions involving shares, assets, and liabilities. To ensure transparency, fairness, and uniformity in valuation practices, the Companies Act, 2013 in many countries has laid down specific provisions regarding valuation

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USEFUL LIVES TO COMPUTE DEPRECIATION AS PER SCHEDULE II OF THE COMPANIES ACT, 2013

EDUCATION SERIES /

USEFUL LIVES TO COMPUTE DEPRECIATION AS PER SCHEDULE II OF THE COMPANIES ACT, 2013 Depreciation is an accounting method used to allocate the cost of an asset over its useful life. It is an essential aspect of financial reporting, providing a systematic way to account for the wear and tear or obsolescence of an asset

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DEPRECIATION UNDER THE INCOME TAX ACT, 1961 AS WELL AS THE COMPANIES ACT, 2013

EDUCATION SERIES /

DEPRECIATION UNDER THE INCOME TAX ACT, 1961 AS WELL AS THE COMPANIES ACT, 2013 Introduction: Depreciation is a significant accounting concept that recognizes the gradual wear and tear, obsolescence, or expiration of an asset’s useful life. The Income Tax Act, 1961, and The Companies Act, 2013 provide guidelines for determining the allowable depreciation for tax

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CORPORATE GOVERNANCE AND ETHICS UNDER THE COMPANIES ACT, 2013

EDUCATION SERIES /

CORPORATE GOVERNANCE AND ETHICS UNDER THE COMPANIES ACT, 2013 Corporate governance refers to the system of rules, practices, and processes by which a company is directed and controlled. The Companies Act, 2013 recognizes the importance of corporate governance and ethics and sets out various provisions to ensure that companies operate in a responsible and ethical

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MCA UPDATES: MCA has amended the Companies (Audit and Auditors) Rules, 2014, the Companies (Accounts) Rules 2014 and Schedule III of the Companies Act, 2013.

GENERAL NEWS, Other News /

MCA UPDATES The MCA has issued many circulars/ notifications on March 24, 2021 in which the MCA has amended the Companies (Audit and Auditors) Rules, 2014, the Companies (Accounts) Rules 2014 and Schedule III of the Companies Act, 2013. Relevant amendments are: 1. Every company which uses accounting software for maintaining its books of account,

MCA UPDATES: MCA has amended the Companies (Audit and Auditors) Rules, 2014, the Companies (Accounts) Rules 2014 and Schedule III of the Companies Act, 2013. Read More »

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