Tag: MCA updates

Cash and cash equivalents (CCE) are among the most critical items in a company’s balance sheet due to their high ...

Trade receivables are a critical component of a company’s current assets. They represent the amount owed to the company by ...

Inventories, a vital current asset, are crucial to the financial health of a business. They typically include raw materials, work-in-progress, ...

Current Investments are classified under current assets in the balance sheet and are expected to be liquidated or utilized within ...

This comprehensive guide delves into auditing procedures, legal frameworks, and practical examples to help auditors address the nuances and complexities ...

Property, Plant, and Equipment (PPE) are tangible assets that are held for use in the production or supply of goods ...

To provide comprehensive directions for conducting a statutory audit of "Other Current Liabilities" in an Indian company, ensuring compliance with ...

Trade payables are amounts a company owes to its suppliers for goods or services purchased on credit. They represent a ...

Short-term borrowings are a crucial component of a company's balance sheet, representing obligations that are due within a year. These ...

These provisions can include obligations such as employee benefits, warranties, legal claims, and environmental liabilities.

it has also been decided to allow companies to conduct their EGMs through Video Conference (VC) or Other Audio Visual ...

Form DPT-3 is a one-time return form that must be filed by all companies other than government companies to furnish ...

Further, Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and launched in Ve+sion-3 on 23.01.2023, and whose ...

Having considered the facts and circumstances of the case and after taking into account the provisions of Rule-11 of Companies ...

Thus, now the prescribed threshold limit for small companies is Rs. 4 crore for share capital and Rs. 40 crore ...