Audit Documentation

What is Audit Documentation and Need of it. Lets discuss it with this ppt

Dematerialisation of Private Limited Company Shares

Converting physical shares into DEMAT shares is often mandated by investors while investing in the shares of a private limited company. It is advisable for companies to convert physical shares into demat form who is seeking to raise equity funds and holding foreign investments

Effects of Predatory Pricing on Competition

                                            Effects of Predatory Pricing on Competition

Earlier theory defines Predatory Pricing as an illegal act of setting prices low in an attempt to eliminate the competitors / drives the competitor out of the market. Predatory pricing makes the market more vulnerable to a monopoly.

“The Competition Act, 2002 outlaws predatory pricing, treating it as an abuse of dominant position, prohibited under Section 4.”

On a contrary, new theories also argue that predatory pricing is also a rational activity, they also tries to explain them with a model.

Challenges to Shell Companies in India

                            CHALLENGES TO SHELL COMPANY IN INDIA


Incorporation of shell company is one of the methodology embraced by the firms for efficient corporate restructuring. The moment we come across any news or headlines expatiating about the shell companies, we fleetly surmise some fraud or illegitimate impersonation attached to it but there are certain objectives with which the concept of ‘The Shell Companies’ actually came into existence. Let us have a brief look into it . 

Dematerialisation of Shares and Securities

DEMATERILISATION OF SHARES

Many investors want to bring all their investments in stocks, shares, bonds and mutual funds under a single demat account, so they can get a complete view of their investments.

To do this, Investments(shares, securities, Mutual Funds) that are held in physical form need to be converted to demat format.

All the listed company and public company’s physical shares has to be converted into demat format before 31.03.2019 as per the amendment of the Companies (Prospectus and Allotment of Securities) Rules, 2014