Mondaq India: Accounting and Audit
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
SKP Business Consulting LLP
Earlier this month, .India's Central Board of Direct Taxation (CBDT) had vide notification dated 18 December 2018 prescribed timelines with respect to the furnishing of Country-by-Country Reporting
SKP Business Consulting LLP
In India, CbCR filings have been made applicable from Financial Year 2016-17, modeled majorly on OECD's recommendations in Action Plan 13 of the BEPS project.
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
S.S. Rana & Co. Advocates
The mode of communication channelizes transmission for linking one person to another.
SKP Business Consulting LLP
Action Plan 13 of the BEPS project anchored by the Organisation for Economic Co-Operation and Development (OECD) and G20 had set out an extensive framework for Transfer Pricing Documentation.
DNV & Co
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
AJSH & Co
An audit is more than a formality, it is a necessity to protect your business and encourage it to thrive. Early warnings, open communication and pragmatic resolution of issues are the essential features.
TMF Group
Outlined below is what companies need to do differently to keep up with play.
Singh & Associates
The Reserve Bank of India had notified that scheduled commercial banks (excluding Regional Rural Banks) shall follow the Indian Accounting Standards...
Nishith Desai Associates
The High Court has now allowed the writ petition and quashed the directions for subjecting DISCOMs to CAG audits.
S.C. Vasudeva & Co.
The ICDS on tangible fixed assets is based on the Accounting Standard on Accounting for Fixed Assets (AS-10) notified by The Companies Accounting Standards Rules, 2006.
Khaitan & Co
This article attempts to provide a background of the relevant legal provisions and analyse the issue.
Nishith Desai Associates
Supreme Court has held that the books of account of telecom service providers would be subject to CAG audit.
D.M. Harish & Co.
Computation of profits and gains of business on presumptive basis.
KPMG
The 3rd edition of the Confederation of Indian Industry's (CII) IFRS Summit 2011 (Summit) was held on 18 May 2011 at the Taj Mahal Palace, Mumbai.
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NovoJuris Legal
There are other compliances, disclosure of methods of arriving at valuation for listed entities under SEBI (LODR) and Accounting Standards, which are we not touching upon.
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Dhaval Vussonji & Associates
Revenue recognition is a cornerstone of accrual accounting system which determines the accounting period in which revenues and expenses are to be realized.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
Khaitan & Co
The MCA vide its circular dated 21 August 2019 clarified that appointed date as contemplated under Section 232(6) of the Companies Act 2013 can either be a specific calendar date or a date based on the trigger of a specific event.
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
Dezan Shira & Associates
The Goods and Services tax (GST) system requires taxpayers to self-assess their tax liability and pay their tax without any intervention by the tax authorities.
Asit Mehta & Associates
Financial due diligence is a process through which financial professionals carry out an investigation and research on the financial matters and circumstances of the target firm and an analysis of various related factors.
SKP Business Consulting LLP
Earlier this month, .India's Central Board of Direct Taxation (CBDT) had vide notification dated 18 December 2018 prescribed timelines with respect to the furnishing of Country-by-Country Reporting
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