Insights
Ultimate Guide on Transfer of Shares
Transfer of shares refers to the shifting of ownership rights in a company’s capital from one person to another. This can occur through sale, gift, inheritance, or corporate restructuring.
Ultimate Guide to Impairment Testing as per Ind AS 36
Impairment is a state when the carrying value of an asset is higher than its recoverable value Alternatively, we can express that the asset is considered to be impaired when the entity cannot recover the carrying value of the asset either by utilizing it in the ongoing operations of the business or by disposing of it in the end.
Private Trusts as Promoters in Listed Companies: Regulatory Challenges and the Path to Compliance
The increasing use of private trusts in succession planning and promoter structuring has prompted significant regulatory scrutiny, particularly in the context of listed entities.
Transfer of shares among Non-Resident and Residents
Transfer of shares means the voluntary handing over of the rights and possibly, the duties of a company member (as represented in a share of the company).
High-Value Debt Listed Entities: The New Governance Regime Appears Too Much
The Securities and Exchange Board of India (SEBI), in order to promote ease of doing business and protect the interest of investors,
Bridging the Gaps: The Need for Standardized Disclosure Norms for REITs and InvITs
Since their introduction in the Indian market, Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) have emerged as dynamic investment avenues in India,
