Account & Audit

Blog, News, Account & Audit

February 27, 2025

Classification, Measurement, and Recognition of Convertible Bonds Under Ind AS Framework

This document examines the classification, … Continue reading “Classification, Measurement, and Recognition of Convertible Bonds Under Ind AS Framework”

Blog, Advisory, Account & Audit

February 26, 2025

Taxmann’s Analysis | Risk-Based Audit – Enhance Audit Quality with SA 315 & SA 330 Compliance

Risk-based Audit is an approach … Continue reading “Taxmann’s Analysis | Risk-Based Audit – Enhance Audit Quality with SA 315 & SA 330 Compliance”

Blog, News, Account & Audit

February 25, 2025

Accounting Treatment of Borrowing Costs in Hybrid Annuity Model (HAM) Projects Under Ind AS Framework

This document examines whether borrowing … Continue reading “Accounting Treatment of Borrowing Costs in Hybrid Annuity Model (HAM) Projects Under Ind AS Framework”

Blog, News, Account & Audit

February 22, 2025

Debate Over ‘Accountant’ Definition in the Income Tax Bill 2025 | Inclusion of CMAs and CSs vs. ICAI’s Opposition

The Income Tax Bill 2025 … Continue reading “Debate Over ‘Accountant’ Definition in the Income Tax Bill 2025 | Inclusion of CMAs and CSs vs. ICAI’s Opposition”

Blog, News, Account & Audit

February 21, 2025

[Global Financial Insights] PCAOB Issues Guidance on Audit Firms’ Use of Specialists and More

Global Financial Insights is a … Continue reading “[Global Financial Insights] PCAOB Issues Guidance on Audit Firms’ Use of Specialists and More”

Blog, News, Account & Audit

February 21, 2025

ICAI Reinforces Authority in Tax Audits and Advocates Stronger NFRA Collaboration

The ICAI President emphasized that … Continue reading “ICAI Reinforces Authority in Tax Audits and Advocates Stronger NFRA Collaboration”

News, Blog, Account & Audit

February 20, 2025

AASB of ICAI Issues 2025 Edition of Guidance Note on Audit of Banks

The Auditing and Assurance Standards … Continue reading “AASB of ICAI Issues 2025 Edition of Guidance Note on Audit of Banks”

Blog, News, Account & Audit

February 20, 2025

Accounting Treatment for Investments in Debentures of a Subsidiary in Standalone Financials Under Ind AS Framework

When a parent company invests … Continue reading “Accounting Treatment for Investments in Debentures of a Subsidiary in Standalone Financials Under Ind AS Framework”

Blog, News, Account & Audit

February 19, 2025

[Opinion] Corporate Financial Guarantees – A Technical Overview Under Ind AS 109

CA Siddharth Patel – [2025] … Continue reading “[Opinion] Corporate Financial Guarantees – A Technical Overview Under Ind AS 109”

Blog, News, Account & Audit

February 19, 2025

Gaps in Related Party Transactions Compliance Highlighted in NFRA’s Inspection of Two Audit Firms

The National Financial Reporting Authority … Continue reading “Gaps in Related Party Transactions Compliance Highlighted in NFRA’s Inspection of Two Audit Firms”