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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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