SEBI Guidelines regarding Rights Issue The following guidelines have been issued by the SEBI in respect of rights issue. 1. SEBI Guidelines regarding Composite issue When the existing
The information to be disclosed with respect to each item in balance sheet is discussed below. Share Capital Share capital should be shown under the following heads in
Types of Debentures There are several types of the debentures on the basis of the terms and conditions of the issue of the debentures. Let us now proceed
Guidelines for Auditors in Verification of Debentures The Companies (Amendment) Act 2000, has introduced various provisions to safeguard the interest of the debenture holders. The amendment requires the
Differences between equity shares and debentures The following are some of the differences between equity shares and debentures 1. Motive of issue Equity Shares: Equity shares are issued
What is debenture? The term debenture is derived from the Latin word “debere” which means “to owe a debt”. A debenture may, be defined as document issued by
Role of An auditor in verification of documents in audit of debentures The following are some of the roles of auditors in document verification pertaining to audit of
SEBI has given various Guidelines for the issue of debentures. Before we look deep into the list of guidelines, some of the post on debentures like Rights debentures
Akin to promissory notes, debentures are instruments for raising long term debt capital. Debentures holders are the creditors of the company. The obligation of the company towards its
Importance of debentures and bonds in the capital structure of a company is very significant particularly due to the following reasons: Importance of Debentures: 1. Debentures holders or
