Initially, there were 470 sections under 29 chapters with seven schedules in the Companies Act 2013. Currently the total number of sections increased to 484 (470-43+57) under 42 chapters in this Act. All 484 sections are notified by the Ministry of Corporate Affairs (MCA) including 47 sectio...
Chapter IX(Sections128–138) of the Companies Act, 2013 (CA 2013) deals with the provisions related to accounts of companies. Section 132 of CA 2013 provides for Constitution of National Financial Reporting Authority. Recently, we have discussed in detailsection 131(Voluntary revision of financial...
Summary of Provisions of Companies Act 1985 re Disclosure in Published Accounts of Limited Companies - ScienceDirectELSEVIERAn Introduction to Business Accounting for Managers (Fourth Edition)
These Regulations amend the Companies Act 2006 (c.46) ("the Act") to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors' report set out in Schedule 7 to the Large and Medium...
In accordance with the provisions of the Articles of Association of theCompany and CompaniesAct, 2013 Shri Hitesh V. A summary of certain provisions of the Memorandum of Association and the Articles of Association and certain aspects of the Companies Law is set out in the section headed “Sum...
The Companies Act, 1956 : Act no. 1 of 1956 : amended by the Companies (amendment) Act, 1988 and the new rules of depreciation (schedule xiv) from 2-4-1987 来自 Semantic Scholar 喜欢 0 阅读量: 2 作者: L Sharma 年份: 1988 ...
However, the Act also prescribes detailed anti-tax avoidance regulations preparing for tax avoidance using book value evalution. In summary, German tax system for Spin-off & Split-up is at once positive for special tax treatments for corporate reorganization and also cautious for their misuse. In...
The Companies (Amendment) Act 2017 (“CAA 2017”) was passed on 10 March 2017 and came into operation on 31 March 2017. The CAA 2017 introduces certain amendments to the Companies Act (Chapter 50) of Singapore (the "Companies Act") that aim to (a) improv
athe total number of shares and voting rights together with a summary of proposals relating to the items on the agenda and the draft resolution in accordance with the provisions of the articles of association (section 303(1) and 304(1) of the Companies Act). ). 份额和选举权与总结提案一...
We do not consider the enactment of the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) in the United States in 2005 as the modernization of the bankruptcy code like in other countries. A few studies exploit bankruptcy reforms and the strengthening of creditor rights in some of ...