• Treatment of Preference Shares in your books

    Gaurav Shanker    |   

    There is a constant discussion whether preference shares be considered as an equity or a debt. Therefore, it is important to refer to the applicable accounting standards.

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  • Loan to a Company from a Director

    Gaurav Shanker    |   

    Any receipt of money by way of deposit or loan or in any other form, by a company shall be treated as a ‘deposit’. The definition specifically excludes certain events wherein it shall not constitute a ‘deposit’ under law.

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