Interest on Debentures: Interest on debentures is a charge against profit and as such it is debited to Profit and Loss Account. While paying the interest on ...

Meaning of Redemption of Debentures: Redemption of debentures is a process of repayment of loan taken by issue of debentures. Generally debentures are ...

When debentures are purchased before the date of interest a problem may arise whether the quoted price of debentures includes interest upto the date of ...

Distinguish between CRR and DRR Capital Redemption Reserve (CRR) Legal Provision Applicable: Section 80 of Companies Act. When to be ...

According to the companies (Transfer of profits to Reserve) Rules 1975, a company declaring or paying a dividend exceeding 10% out of current profits, must ...

Interim Dividend and Final Dividend Interim Dividend: Meaning: A dividend declared in between two Annual General meetings of the Company by the ...

Corporate Dividend Tax (CDT) is payable in addition to the income tax payable by the company. It is applicable to a domestic company only. The following ...

The Companies Act has not prescribed any standard form for the preparation of Profit and Loss Account. Yet every Profit & Loss account of the company is to ...

Interim dividend: This dividend is declared between two annual general meetings. As per regulation 86 of Table A, the Board may from time to time pay to ...

Redemption is the process of repaying an obligation, usually at prearranged amount and times. Redemption of preference shares means paying back (or repayment ...

Meaning of Buy-back of Shares: The term buy-back of shares implies the act of purchasing its own share buy a company. The Companies (Amendment) Act, 1994 has ...

Meaning of Debenture: A debenture is a written acknowledgment of debt by a company under its common seal. It is an instrument used by the companies to ...