Mondaq India: Accounting and Audit > Accounting Standards
AZB & Partners
Fraud is a legal concept that is often easier to understand than to define. There are no exhaustive criteria that circumscribe fraud under Indian law. As an example, ...
TMF Group
India has implemented practices and reformed policies to improve the business climate for all investors.
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.
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.
Duff and Phelps
A new valuation guide exclusively focused on valuations associated with portfolio company investments has been released.
SKP Business Consulting LLP
Historically, the accounting principles have always kept most leases off the books. Such lease commitments were only required to be disclosed as notes to the financial statements.
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.
TMF Group
At TMF Group India's offices, various efforts are underway to achieve this.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
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.
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.
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.
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
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.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
Khaitan & Co
There are various provisions in the Act, which require valuation by a registered valuer including issuance of shares on preferential basis, compromise and arrangements between company and its creditors or members, minority shareholding buy-out, liquidation, etc.
SKP Business Consulting LLP
The Central Board of Direct Taxes (CBDT) has recently issued clarifications on 25 questions related to the application of the Income Computation and Disclosure Standards (ICDS).
SKP Business Consulting LLP
Considering the applicability of the Indian Accounting Standards (Ind AS) to various classes of companies, a much needed amendment has now been introduced in Section 115JB of the Income Tax Act, 1961.
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