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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.

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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.

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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.

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29 January 2025

Simplifying the Master Directions on reporting of Credit Information issued by the RBI

Company Law Labour Law

The availability of quality credit information has been a longstanding concern in India.

18 January 2025

The Impact of Vesting Schedules on ESOP Valuation: What You Need to Know

Company Law Labour Law

Employee Stock Option Plans (ESOPs) are a powerful tool for attracting and retaining talent, but they come with intricate valuation challenges.

16 January 2025

How to read a Valuation Report

Company Law Labour Law

A valuation report is an essential document that provides an estimate of a company’s or an asset’s worth. If you’re not familiar with financial terms or the specifics of a valuation report, it can be a bit overwhelming.

15 January 2025

Can the Exercise Price of ESOPs Be Less Than the Face Value of a Share?

Company Law Labour Law

When it comes to Employee Stock Option Plans (ESOPs) or similar share-based compensation models, one intriguing question often arises: Can the exercise price of a share be less than its face value?

10 January 2025

Understanding ESOP Tax Implications for Companies and Employees

FEMA Labour Law

Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies alike, offering employees a sense of ownership while aligning their interests with the company’s growth.

20 December 2024

RBI’s Regulatory Action on Nbfcs: Ensuring Fair Practices in Microfinance Lending

Company Law FEMA Labour Law

The Reserve Bank of India (RBI), exercising its authority under Section 45L(1)(b) of the RBI Act, 1934, issued a cease-and-desist order against four NBFCs—Asirvad Micro Finance Limited

06 December 2024

IPO Readiness: Due Diligence for Secretarial Compliance and Disclosures

Company Law FEMA Labour Law

With IPO bandwagon running in full stream, many companies are planning to board the same.

05 December 2024

A Comprehensive Guide to 409A Valuations: Ensuring Compliance and Growth

Securities Law FEMA Labour Law Posh

A 409A valuation determines the fair market value (FMV) of a private company’s stock.