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"Over-the-counter" can be used to refer to stocks that trade via a dealer network as opposed to on a centralized exchange (like NSE, MCX, etc.). Certain securities (like unlisted shares) and derivatives (like forwards contracts) are traded by broker-dealers who negotiate directly with one another. Unlike Futures and Options contract which are traded on exchange involving a clearing corporation between Buyer and seller, Swaps & Forward Contracts are traded OTC.
In the context of auditing standards, which standard is associated with "Agreeing the Terms of Audit Engagements"?
What is the charging section under CGST Act, 2017
As per section 408 of the Companies Act the National Company Law Tribunal shall consist of ________________
Number of days in a month for purposes of computing taxable gratuity in case the employee is covered under the Payment of gratuity Act, 1972, are?
Under what heading, "uncalled liability on partly paid up shares" will appear while preparing final accounts of limited liability companies?
A company purchased land for ₹5,00,000 by issuing shares instead of paying cash. How should this transaction be treated in the cash flow statement?
Voucher relates to _________.
Which of the following statements about the accrual basis of accounting is true?
What is the net present value of the project with a 3-year life and a cost of ₹2,00,000 that generates revenues of ₹50,000 in year 1; ₹1,00,000 in...
What is the maximum deduction allowed under Section 80U of the Income Tax Act, 1961, for an individual with a severe disability?
