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Archive by Category "Company"

HomeArchive by Category "Company"
  • Disadvantages of a private limited company

 2,844 total views

 2,844 total views Starting up a business in a registered form gives an advantage to the business in terms of proving its establishment and credentials to various stake holders. However, not all forms of registered entities shall give an advantage to the business. Weighing pros and cons of the form of entity before registering it is […]

  • ESOP

 1,523 total views

 1,523 total views Introduction In today’s scenario talent is the only thing by which any organization can grow efficiently and effectively at the same time. To promote talent among employees and to retain them, various organizations offer various schemes to their employees such as: Employee stock option plan Employee stock purchase schemes Stock appreciation rights schemes […]

  • Directors report

 1,352 total views

 1,352 total views If you are a director or a promoter of a company registered in India, you must have heard about the Director’s report. In this article, we shall discuss the meaning, legal requirements, contents and format of a valid Director’s report. MEANING OF A DIRECTORS’ REPORT: Directors’ report is a document which includes the […]

  • XBRL

 1,636 total views

 1,636 total views XBRL stands for eXtensible Business Reporting Language. The Companies Act, 2013 has made it compulsory for certain companies to file their financials and documents in XBRL format with the Registrar of Companies (ROC). These companies are required to file their financial statements in e- form AOC – 4 (XBRL) with the ROC. As […]

  • MOA

 1,580 total views

 1,580 total views Memorandum of Association (MOA) is the charter document of a company, or we can say a document which governs a company. A company is authorised to do only those activities which are mentioned in the MOA of the company. This document, however, can be amended at any time. In order to amend the MOA, […]

  • NPA

 1,265 total views

 1,265 total views What is Non-Performing Asset or NPA? Non-Performing Assets or NPA, as the name suggests, assets which are not performing. Loans given by the banks are assets for the banks. If the borrower who has taken a loan from a bank does not repay the principal amount and interest within the agreed time, then […]

  • Removal of Director

 1,350 total views

 1,350 total views What is meant by Removal of Director? Removal of Director means terminating the tenure of a Director before the expiry of his term in the office. A Director can be removed from his position by a company. The process of removing an individual acting as the Director of the company is known as […]

  • Casual vacancy in the office of Auditor

 1,860 total views

 1,860 total views What is Casual Vacancy in the office of Auditor(s)? The terms ‘Casual Vacancy’ has not been defined in the Companies Act, 2013 and rule made thereunder. In general term, a Casual Vacancy in the office of an auditor means a vacancy caused in the office of an auditor by his death, disqualification, resignation […]

  • First Auditor Appointment

 1,670 total views

 1,670 total views As per chapter X of the Companies Act, 2013, which is dealing in Audit and Auditors, An auditor can be an individual who shall be a qualified Chartered Accountant as per CA Act, 1949 or a firm having its majority members as a qualified Chartered Accountant. An auditor is an individual who is […]

  • Intercorporate loans and guarantee

 1,228 total views

 1,228 total views Whenever a company gives any loan, guarantee or security in favour of any other company or a person it can be termed as inter-corporate loans and guarantee or investment in other company. Inter-corporate guarantee means security or assurance given by one company for debt taken by another company or a person(s). The loan […]