Account & Audit

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September 1, 2026

Clause 22 of Form 3CD and Section 43B(h) – Practical FAQs

Clause 22 of Form 3CD … Continue reading “Clause 22 of Form 3CD and Section 43B(h) – Practical FAQs”

Blog, News, Account & Audit

October 14, 2025

ICAI Issues Revised Technical Guide on KPI Disclosure 2025

The Institute of Chartered Accountants … Continue reading “ICAI Issues Revised Technical Guide on KPI Disclosure 2025”

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October 13, 2025

[Global Financial Insights] PCAOB Sanctions Audit Firm for Rule Violations

[2025] 179 taxmann.com 229 (Article) … Continue reading “[Global Financial Insights] PCAOB Sanctions Audit Firm for Rule Violations”

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October 9, 2025

NFRA Issues Guidance on Impairment of Non-Financial Assets Under Ind AS 36

1. Introduction The National Financial … Continue reading “NFRA Issues Guidance on Impairment of Non-Financial Assets Under Ind AS 36”

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October 9, 2025

Assessing Control for Consolidation Under Ind AS 110

1. Question Alpha Private Limited … Continue reading “Assessing Control for Consolidation Under Ind AS 110”

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October 7, 2025

How to Treat Post-Reporting Date Events Under Ind AS 10

1. Determining whether post-reporting date … Continue reading “How to Treat Post-Reporting Date Events Under Ind AS 10”

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October 6, 2025

Deemed Disposal of Subsidiary Due to Ownership Dilution | Ind AS 110

Facts of the Case Alpha … Continue reading “Deemed Disposal of Subsidiary Due to Ownership Dilution | Ind AS 110”

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October 4, 2025

[Global Financial Insights] IASB and ISSB Release Key September 2025 Updates

[2025] 179 taxmann.com 6 (Article) … Continue reading “[Global Financial Insights] IASB and ISSB Release Key September 2025 Updates”

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October 3, 2025

Ind AS 32 | Perpetual Loan – Financial Liability vs Equity

1. Question A wholly owned … Continue reading “Ind AS 32 | Perpetual Loan – Financial Liability vs Equity”

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September 30, 2025

Revenue Recognition in Deposit Work Model under Ind AS 115

1. Facts of the Case … Continue reading “Revenue Recognition in Deposit Work Model under Ind AS 115”