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ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
DIRECT TAX REFRESHER COURSE Direct Tax Refresher Course - DTRC (Virtual) Fees: Member ₹1180. Please Pay your Attention here: Separate Link will be sent for each day for Joining Webinar. Each day new Link will be shared on the email id submitted while carrying out registration. To ensure timely receiptof link, kindly: 1.
VIRAL MEHTA AND CO
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)SAWANT AND KADREKAR
WIRC - The Institute of Chartered Accountants of India. Bank Audit. Statutory Audit. Indirect Tax Compliance and Review. Direct Tax Compliance, Audit and Consultancy (including Appeals) IMPORTANT ASPECTS OF CHARITABLE TRUST & NEW PROVISIONS FOR DEVELOPMENT It is a state of well being It is a process of change. Synonymous to Economic Growth, Social Upliftment, Political Changes, Modernization, Improvement in quality of life, justice, sustainability, freedom. In General, it is the capacity of the stateto increase its
1ST TIME ADOPTION OF IND-AS.PPT Ind-AS 101 : Mapping Conversion 1.What is 1 st Ind-AS Financial statements 2. Ans. to Q1 determine Date of Transition 3. Prepare Opening Ind-AS -SOFP 4. Avail of Voluntary Exemptions & Be careful INTERNAL AUDIT METHODOLOGY Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAI WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTS Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRY Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAI WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTS Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRY Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
CONTACT US - WESTERN INDIA REGIONAL COUNCIL OF ICAI Contact Details. Particulars. Mr. Paul Gomes. Deputy Secretary. gomes@icai.in. 022-33671501. 9321239896. a) Articles Section lead responsible for SSP Articles Module implementation, update, smooth functioning, resolution of all issues & support to Members & CONCEPTS AND RECENT DEVELOPMENTS IN INTERNATIONAL 4 • Promulgation: The Finance Bill 2015 introduced POEM w.e.f. AY 2016-17 - At the enactment Stage, the words Zat any time were dropped to eliminate any unintended consequences (e.g. single Board meeting of REDEVELOPMENT AND DEVELOPMENT CONTROL REGULATIONS Revised Development Plan-2034 published on 27th May 2016. This Revised D.P.2034, published on 27th May 2016 is at par with present D.P.1991. This Revised D.P.2034 dated 27-05-2016 is an up gradation of present D.P.1991. There is uniformity in the F.S.I. distribution. Fungible F.S.I. is continued in this Revised D.P.2034 Format for additional F.S.I. is almost unchanged FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the AUDITING IN SAP ENVIRONMENT Auditing in SAP Environment CA Shirish Padey CA Heta Shah CA Mitesh Vora CA Kajal Shah CA Rakesh Lakhani ICAI-Mumbai Branch 8 th June,2019CORPORATELAWS
corporatelaws ca.premalgandhi,cs.maheshsoni 1. clarificationonoffsettingtheexcesscsrspentforfy2019-20videcirculare-fileno.csr-01/4/2021-csr-mca, FORMATION AND REGISTRATION OF TRUSTS , SOCIETIES UNDER 2 the person who accepts the confidence is called the “trustee”: the person for whose benefit the confidence is accepted is called the “beneficiary”: the subject-matter of the trust is called “trust-property” or “trust-money”: the “beneficial interest” or “interest” of the beneficiary is his right againstthe trustee as
ANAND GARGE
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)REPORT OF SEBI
SRSB, ICAI SECTION 135 WAS AMENDED W.E.F 22.01.2021 BY INSERTING A NEW SUB-SECTION (6) The second proviso to Sub section (5) of section 135 which now states that if the VIRTUAL REFRESHER COURSE BY WIRC (ICAI) Ronak D Thakkar & Associates Chartered Accountants Applicability of GST to NGOs 27 May 2021 Basics on NGOs A Non-Governmental Organization (‘NGO’) is a non-profit group that functions independent of any government NGOs are like civil societies created for developing society, enhancing communities and promoting citizen participation at national and international levels to- HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAI WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTS Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRY Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAI WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTS Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRY Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
CONTACT US - WESTERN INDIA REGIONAL COUNCIL OF ICAI Contact Details. Particulars. Mr. Paul Gomes. Deputy Secretary. gomes@icai.in. 022-33671501. 9321239896. a) Articles Section lead responsible for SSP Articles Module implementation, update, smooth functioning, resolution of all issues & support to Members & CONCEPTS AND RECENT DEVELOPMENTS IN INTERNATIONAL 4 • Promulgation: The Finance Bill 2015 introduced POEM w.e.f. AY 2016-17 - At the enactment Stage, the words Zat any time were dropped to eliminate any unintended consequences (e.g. single Board meeting of FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the REDEVELOPMENT AND DEVELOPMENT CONTROL REGULATIONS Revised Development Plan-2034 published on 27th May 2016. This Revised D.P.2034, published on 27th May 2016 is at par with present D.P.1991. This Revised D.P.2034 dated 27-05-2016 is an up gradation of present D.P.1991. There is uniformity in the F.S.I. distribution. Fungible F.S.I. is continued in this Revised D.P.2034 Format for additional F.S.I. is almost unchangedANAND GARGE
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)REPORT OF SEBI
SRSB, ICAI SECTION 135 WAS AMENDED W.E.F 22.01.2021 BY INSERTING A NEW SUB-SECTION (6) The second proviso to Sub section (5) of section 135 which now states that if the FORMATION AND REGISTRATION OF TRUSTS , SOCIETIES UNDER 2 the person who accepts the confidence is called the “trustee”: the person for whose benefit the confidence is accepted is called the “beneficiary”: the subject-matter of the trust is called “trust-property” or “trust-money”: the “beneficial interest” or “interest” of the beneficiary is his right againstthe trustee as
VIRTUAL REFRESHER COURSE BY WIRC (ICAI) Ronak D Thakkar & Associates Chartered Accountants Applicability of GST to NGOs 27 May 2021 Basics on NGOs A Non-Governmental Organization (‘NGO’) is a non-profit group that functions independent of any government NGOs are like civil societies created for developing society, enhancing communities and promoting citizen participation at national and international levels to- IND AS 115, REVENUE FROM CONTRACTS WITH CUSTOMERS Ind AS today compared to Ind AS 115 Rev enu e ma y be gene rated by the sale of good s, con stru ction con tracts, the r ende ring of se rv ice s, u se of en tity¶s a ss ets t hat AUDITING IN SAP ENVIRONMENT Auditing in SAP Environment CA Shirish Padey CA Heta Shah CA Mitesh Vora CA Kajal Shah CA Rakesh Lakhani ICAI-Mumbai Branch 8 th June,2019 HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
CONTACT US - WESTERN INDIA REGIONAL COUNCIL OF ICAI Contact Details. Particulars. Mr. Paul Gomes. Deputy Secretary. gomes@icai.in. 022-33671501. 9321239896. a) Articles Section lead responsible for SSP Articles Module implementation, update, smooth functioning, resolution of all issues & support to Members & PLACEMENT PROGRAM FOR UNDERGRADUATES IN CA FIRMS FOR WIRC - The Institute of Chartered Accountants of India CONCEPTS AND RECENT DEVELOPMENTS IN INTERNATIONAL 4 • Promulgation: The Finance Bill 2015 introduced POEM w.e.f. AY 2016-17 - At the enactment Stage, the words Zat any time were dropped to eliminate any unintended consequences (e.g. single Board meeting of REDEVELOPMENT AND DEVELOPMENT CONTROL REGULATIONS Revised Development Plan-2034 published on 27th May 2016. This Revised D.P.2034, published on 27th May 2016 is at par with present D.P.1991. This Revised D.P.2034 dated 27-05-2016 is an up gradation of present D.P.1991. There is uniformity in the F.S.I. distribution. Fungible F.S.I. is continued in this Revised D.P.2034 Format for additional F.S.I. is almost unchanged FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the KALPESH D. KATIRA & CO. WIRC - The Institute of Chartered Accountants of India. We provide wide range of learning opportunities in the fields of Direct Taxation, Indirect Taxation, Audit and Assurance, Corporate Laws, etc. Interested candidates who want to build their strong career foundation can apply on 8369767079 or kalpesh@kdkco.in. AUDITING IN SAP ENVIRONMENT Auditing in SAP Environment CA Shirish Padey CA Heta Shah CA Mitesh Vora CA Kajal Shah CA Rakesh Lakhani ICAI-Mumbai Branch 8 th June,2019ANAND GARGE
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)REPORT OF SEBI
SRSB, ICAI SECTION 135 WAS AMENDED W.E.F 22.01.2021 BY INSERTING A NEW SUB-SECTION (6) The second proviso to Sub section (5) of section 135 which now states that if the VIRTUAL REFRESHER COURSE BY WIRC (ICAI) Ronak D Thakkar & Associates Chartered Accountants Applicability of GST to NGOs 27 May 2021 Basics on NGOs A Non-Governmental Organization (‘NGO’) is a non-profit group that functions independent of any government NGOs are like civil societies created for developing society, enhancing communities and promoting citizen participation at national and international levels to- HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
CONTACT US - WESTERN INDIA REGIONAL COUNCIL OF ICAI Contact Details. Particulars. Mr. Paul Gomes. Deputy Secretary. gomes@icai.in. 022-33671501. 9321239896. a) Articles Section lead responsible for SSP Articles Module implementation, update, smooth functioning, resolution of all issues & support to Members & V M D T & ASSOCIATES LLP Direct and Indirect Tax . Advisory / Audit / Compliance / Litigation. Contact Number: 9930045265 Email: vmdtassociates@gmail.com Apply Now CONCEPTS AND RECENT DEVELOPMENTS IN INTERNATIONAL 4 • Promulgation: The Finance Bill 2015 introduced POEM w.e.f. AY 2016-17 - At the enactment Stage, the words Zat any time were dropped to eliminate any unintended consequences (e.g. single Board meeting of REDEVELOPMENT AND DEVELOPMENT CONTROL REGULATIONS Revised Development Plan-2034 published on 27th May 2016. This Revised D.P.2034, published on 27th May 2016 is at par with present D.P.1991. This Revised D.P.2034 dated 27-05-2016 is an up gradation of present D.P.1991. There is uniformity in the F.S.I. distribution. Fungible F.S.I. is continued in this Revised D.P.2034 Format for additional F.S.I. is almost unchanged FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the FORMATION AND REGISTRATION OF TRUSTS , SOCIETIES UNDER 2 the person who accepts the confidence is called the “trustee”: the person for whose benefit the confidence is accepted is called the “beneficiary”: the subject-matter of the trust is called “trust-property” or “trust-money”: the “beneficial interest” or “interest” of the beneficiary is his right againstthe trustee as
ANAND GARGE
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)GSTADVANCERULING
GSTADVANCERULING CA.C.B.Thakar,CA.JinalMaru Case:M/sPAGEINDUSTRIES LTD(KARNATAKAAAAR) Theappellantisengagedinmanufacture R. R PETHE & CO. CHARTERED ACCOUNTANTS WIRC - The Institute of Chartered Accountants of India. Areas of work - Auditing (Statutory and Internal) of Private limited Company, Firms,Trusts, etc .
VIRTUAL REFRESHER COURSE BY WIRC (ICAI) Ronak D Thakkar & Associates Chartered Accountants Applicability of GST to NGOs 27 May 2021 Basics on NGOs A Non-Governmental Organization (‘NGO’) is a non-profit group that functions independent of any government NGOs are like civil societies created for developing society, enhancing communities and promoting citizen participation at national and international levels to- HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
HOME - WESTERN INDIA REGIONAL COUNCIL OF ICAIABOUT USCONTACT USE-PUBLICATIONCODE OF ETHICSARTICLE VACANCYLOGIN / REGISTER Meeting of all the Past Presidents of ICAI from WIRC and Past Chairmen/Chairpersons of WIRC. CA. Manish Gadia, Chairman / CA. Drushti Desai, Vice Chairperson / CA. Arpit Kabra, Secretary / CA. Jayesh Kala, Treasurer/ CA. Yashwant Kasar, Chairman, WICASA. WEBCASTS - WESTERN INDIA REGIONAL COUNCIL OF ICAIWESTERN ILLINOIS REGIONAL COUNCIL WIRCWESTERN ILLINOIS REGIONAL COUNCIL MACOMB WIRC - The Institute of Chartered Accountants of India. Photos Rank Holders Felicitation & New Members Meet held on 23rd Nov 2019ABOUT WICASA
About WICASA. Western India Chartered Accountants Students Association (WICASA) is the student's wing of Western India Regional Council of Institute of Chartered Accountants Association (WIRC-ICAI). It is this association which provides students a platform to learn, share, participate and perform. It is a platform given by ICAI for thestudents
PRACTICAL ASPECTS OF ACCOUNTING FOR FINANCIAL INSTRUMENTSIND AS 102IND AS 108IND AS 24IND AS 32IND AS 34 Page 5 Financial liability Any liability that is A contractual obligation: To deliver cash or another financial asset to another entity To exchange financial assets/ liabilities under potentially unfavourable conditions, or A contract that will or may be settled in the entity’s own equity instruments and is: Non-derivative for which the entity is or may be obliged to FINANCIAL DUE DILIGENCE KRISHNA CHATURVEDI 2020 Deloitte Touche TohmatsuIndia LLP Financial Due diligence –Krishna Chaturvedi 3 Need of Due diligence Mostly sought for the following transactions: FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICINGPRICE ANALYSIS FARPRICE ANALYSIS FAR 15PRICE ANALYSIS FAR DEFINITIONCOMPARATIVE ANALYSIS FAR 13COST ANALYSIS FAR DEFINITIONFAR 15 4 PRICE ANALYSIS TECHNIQUES •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the STEP BY STEP APPROACH TO CO-OPERATIVE HOUSING … step by step approach to co-operative housing society audit with sample formats and circulars compiled by: ca vijay joshi (m): 98202 13754 email: vpj1258@gmail.com ACCOUNTING ISSUES IN PHARMACEUTICAL INDUSTRYPHARMACEUTICAL MANUFACTURING COMPANIESPHARMACEUTICAL MANUFACTURING EQUIPMENTPHARMACEUTICAL MANUFACTURING LOCATIONSPHARMACEUTICAL MANUFACTURING MAGAZINEPHARMACEUTICAL MANUFACTURING RESUMEPHARMACEUTICAL MANUFACTURING TRAINING Page 9 Overview of Pharmaceutical Industry in India According to CRISIL Research, the Indian pharmaceuticals market is estimated to be worth US$36.8 billion in revenues for the fiscal year 2015. The chart below illustrates the outlook of the Indian pharmaceuticals industry by sales in the key segments: The Indian pharmaceuticals market can be broadly classified into the domestic and export CPT ACCOUNTS CALIBRE COACHING CLASSES CONSIGNMENT … CPT ACCOUNTS CALIBRE COACHING CLASSES 3 Commission : Commission is the remuneration paid by the consignor to the consignee for the servicesrendered to
COMPANIES (AUDITOR’S REPORT) ORDER, 2003 5 General provisions regarding audit report § The Order is supplemental to the existing provisions of Section 227 of the Companies Act, 1956 (‘the Act’) § Provisions of sub Section (1A), (2), (3), and (4) of section 227 of the Act applicable to all companies, the Order exempts certain classes of companies § Unlike provisions of Sec 227 (IA) of the Act, the auditor is required tocomment
CONTACT US - WESTERN INDIA REGIONAL COUNCIL OF ICAI Contact Details. Particulars. Mr. Paul Gomes. Deputy Secretary. gomes@icai.in. 022-33671501. 9321239896. a) Articles Section lead responsible for SSP Articles Module implementation, update, smooth functioning, resolution of all issues & support to Members & V M D T & ASSOCIATES LLP Direct and Indirect Tax . Advisory / Audit / Compliance / Litigation. Contact Number: 9930045265 Email: vmdtassociates@gmail.com Apply Now CONCEPTS AND RECENT DEVELOPMENTS IN INTERNATIONAL 4 • Promulgation: The Finance Bill 2015 introduced POEM w.e.f. AY 2016-17 - At the enactment Stage, the words Zat any time were dropped to eliminate any unintended consequences (e.g. single Board meeting of REDEVELOPMENT AND DEVELOPMENT CONTROL REGULATIONS Revised Development Plan-2034 published on 27th May 2016. This Revised D.P.2034, published on 27th May 2016 is at par with present D.P.1991. This Revised D.P.2034 dated 27-05-2016 is an up gradation of present D.P.1991. There is uniformity in the F.S.I. distribution. Fungible F.S.I. is continued in this Revised D.P.2034 Format for additional F.S.I. is almost unchanged FUNCTIONS, ASSETS AND RISK ANALYSIS UNDER TRANSFER PRICING •To identify an appropriate reward that each of the related parties should earn with respect to intercompany transactions under review •To determine the economic characterization of the entities in the transaction and to select a tested party •To determine the most appropriate method for benchmarking the transaction •To identify any uncontrolled transaction involving one of the FORMATION AND REGISTRATION OF TRUSTS , SOCIETIES UNDER 2 the person who accepts the confidence is called the “trustee”: the person for whose benefit the confidence is accepted is called the “beneficiary”: the subject-matter of the trust is called “trust-property” or “trust-money”: the “beneficial interest” or “interest” of the beneficiary is his right againstthe trustee as
ANAND GARGE
Western India Regional Council of The Institute of Chartered Accountants of India (Setup by an Act of Parliament)GSTADVANCERULING
GSTADVANCERULING CA.C.B.Thakar,CA.JinalMaru Case:M/sPAGEINDUSTRIES LTD(KARNATAKAAAAR) Theappellantisengagedinmanufacture R. R PETHE & CO. CHARTERED ACCOUNTANTS WIRC - The Institute of Chartered Accountants of India. Areas of work - Auditing (Statutory and Internal) of Private limited Company, Firms,Trusts, etc .
VIRTUAL REFRESHER COURSE BY WIRC (ICAI) Ronak D Thakkar & Associates Chartered Accountants Applicability of GST to NGOs 27 May 2021 Basics on NGOs A Non-Governmental Organization (‘NGO’) is a non-profit group that functions independent of any government NGOs are like civil societies created for developing society, enhancing communities and promoting citizen participation at national and international levels to-SIDEBAR
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DEAR PROFESSIONAL COLLEAGUES, “Dream is not what you see in sleep, Dream is something which doesn’t let you sleep” This quote by our beloved past president of India Dr. A.P.J. Abdul Kalam inspires us to dream big. Dreams transform into thoughts and thoughts result in action. Dreams are the seeds of change. Nothing ever grows without a seed and nothing ever changes without a dream.Read more
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