Description
Lexis Nexis Related Party Transactions under the Companies Act, 2013 (Includes Comprehensive Coverage of Loans, Guarantees and Securities, Key Managerial Personnel et al) by Dr K S Ravichandran
This book, in a detailed and analytical manner, covers six major topics across 18 chapters – Contracts and Arrangements with Related Parties; Loans, Guarantees, Security and Investments; Appointment of and Remuneration to Managerial Personnel; Guidance to Interpretation, Illustrations, Disclosures, Compliances, Registers, Records and Returns under Companies Act; SEBI (LODR) Regulations, 2015; and CARO & Accounting Standards.
Reference to relevant circulars, notifications, case law, compliance, and disclosure requirements, along with practical illustrations on these subjects, wherever applicable, have been given in the book along with reference to the notifications granting exemptions to various classes of companies.
As a whole, this book has been written in simple language, providing practical notes and guidance with illustrations, enabling readers to get a complete picture of the subject from a statutory, regulatory, and practical perspective.
Key Features:
This edition has been extensively revised to include a detailed account of compliances, disclosures, accounting standards, and reports to be furnished by auditors
Provides a comprehensive account of all aspects of related party transactions, whether under the Companies Act or under Listing Regulations
Serves as a one stop reference point for compliance requirements for all types of related party transactions, whether contracts and arrangements for sale or purchase of goods and services or properties or granting of loans, guarantees security and investments or appointment or reappointment of managerial personnel
Contains answers and solutions to most of the critical questions that usually arise in practice.
Explains the importance of role of independent directors, role of audit committee, role of board of directors, and approvals, to be obtained from shareholders, clipping of voting rights of related party shareholders
Gives ingredients of charter of audit committee, and RPT policy