Monday 9 July 2018

Decoding Related Party Transactions



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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