301 articles on Corporate & Company Law, authored by the Finin2min editorial team. Page 5 of 8.
Tables A-J decoded: the five memorandum formats, the five model-article formats, the complete 91-article Table F register, Table H governance model, MCA filing…
Complete statutory text, asset-wise useful-life register, practical accounting, calculator logic, audit controls and exam applications.
Complete presentation architecture, line-item notes, 2021 regulatory disclosures, ratios, ageing schedules, consolidated statements and year-end controls.
Complete presentation architecture for companies whose financial statements comply with the Companies (Indian Accounting Standards) Rules, 2015.
Complete professional framework for liquidity-order presentation, lending and investment schedules, funding lines, expected credit loss, OCI, capital and…
A complete professional handbook on section 149 independence, selection and databank controls, Schedule IV conduct and duties, appointment, tenure, separate…
A professional guide to sections 196-202, appointment eligibility, remuneration in profit and no/inadequate-profit years, effective capital, shareholder and…
A complete classification and decision guide for the infrastructure categories used by section 55 long-tenure preference shares and the section 186…
A complete governance, project, spending, accounting, unspent-fund, reporting and assurance framework for section 135 of the Companies Act, Schedule VII and…
DCF valuation is the most misused and least understood tool in Indian corporate finance. Bankers use it to justify predetermined conclusions. Founders use it…
Most Indian SMEs and growth-stage companies treat working capital as a financing problem. It is primarily an operational problem. A ₹100 Cr revenue business…
A company can post record EBITDA for three straight quarters and still miss a salary run. The gap between accounting profit and bank balance is one of the most…
"What's our forecast?" means three different things depending on who's asking and when. Budgets, forecasts and rolling forecasts answer different questions…
Every term loan and most working capital facilities in India come with financial covenants — ratios your company must maintain throughout the loan tenure, not…
Lenders, turnaround consultants and private equity portfolio CFOs all reach for the same tool when liquidity is tight: the 13-week cash flow forecast. It is…
Twenty ratios cover almost every question a board, lender or investor will ask about a balance sheet and P&L. This is the reference sheet — formula, what it…
Since AY 2024-25, a single missed payment deadline to a small supplier can turn into a permanent tax cost — not a timing difference. Section 43B(h) is one of…
A balance sheet looks intimidating mainly because of how it's laid out — dense columns of numbers under headings like "Non-Current Liabilities" and "Other…
Two companies with identical operating cash flows can present their cash flow statements in completely different ways — one listing actual cash receipts and…
A business can have a perfectly valid tax invoice, full payment made, and goods received — and still lose the Input Tax Credit on it, simply because the…
TDS compliance fails for the same reason most compliance fails: not because the rules are unknown, but because the calendar has too many moving parts —…
"How many units do I need to sell before I stop losing money?" is one of the oldest questions in business — and one of the most useful, because the answer…
After a funding round, a startup can suddenly hold more cash than its founders have ever managed — and most of that cash sits idle in a current account earning…
Buy a machine for ₹10 lakh and you'll get three different depreciation numbers for it — one for your financial statements, one for your income tax return, and…
Two finance teams can buy and sell the exact same inventory, in the exact same quantities, at the exact same prices — and still report different gross profit…