Decoding Related Party Transactions by Gaurav Pingle
Chapter 1 Audit Committee
[Section 177 of the Act]
Chapter 2 Disclosure of Interest by Director
[Section 184 of the Act]
Chapter 3 Loans to Directors, etc.
[Section 185 of the Act]
Chapter 4 Loan & Investment by Company
[Section 186 of the Act]
Chapter 5 Related Parties & Related Party Transactions
(Sub-section (76), sub-section (77) of section 2 and Section 188 of the Act)
Chapter 6 Register of contracts or arrangements in which
directors are interested
[Section 189 of the Act]
Chapter 7 Contract by One Person Company
[Section 193 of the Act]
Chapter 8 Secretarial Standards
Chapter 9 Related Transactions under SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015
Chapter 10 Comparison of the provisions relating to ‘Related Party Transactions’ under the Companies Act, 2013 and SEBI’s Listing Regulations
Chapter 11 Analysis of Nifty-50 Policy on materiality of
related party transactions
Chapter 12 Related Transactions under
Accounting Standards (AS - 18)
Chapter 13 Related Transactions under Indian Accounting Standards (Ind AS - 24)
Chapter 14 Accounting Standard 18 Vs Indian Accounting Standard 24
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