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Power of AO to Grant Stay — Whether Discretionary or Controlled By the Instructions and Circulars
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Tax Implications in the Hands of Successor / Resulting Company
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Capital Gains Tax Implications in Singapore on Capital Reduction or Liquidation
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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September 2012

Larsen & Toubro Ltd (31-3-2012)

By Himanshu V. Kishnadwala, Chartered Accountant

Reading Time 1 mins

Operating Cycle for current and non-current classification

Operating Cycle for the business activities of the company covers the duration of the specific project/contract/product line/service including the defect liability period, wherever applicable and extends upto the realization of receivables (including retention monies) within the agreed credit period normally applicable to the respective lines of business.

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September 2012

Larsen & Toubro Ltd (31-3-2012)

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September 2012

Larsen & Toubro Ltd (31-3-2012)

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Mahindra & Mahindra Financial Services Ltd (31-3-2012)

HDFC Bank is now one of the most valuable in the world