The Securities and Exchange Board of India (SEBI) on 1 November 2025 has notified the SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations,…
Insights
SEBI Revises Minimum Information Requirements for Related Party Transaction Approvals
15 Oct 2025Assurance
Regulation 23 of SEBI's LODR Regulations, 2015, requires that all related party transactions (RPTs) be approved by the Audit Committee and, where material, by the…
Ind AS Amendments – August 2025
09 Oct 2025Assurance
On 13 August 2025, the Ministry of Corporate Affairs (MCA) notified amendments to Indian Accounting Standards (Ind AS). It is important to understand how these…
Segment Reporting: A Window into Business Realities
05 Sep 2025Assurance
An entity’s consolidated financial statements through the Balance Sheet and Statement of Profit and Loss tell the story, but at the entity level. Dive a…
A guide to accounting for share based payment transactions under the Ind AS framework and analysis of Restricted Stock Units (RSU)
05 May 2025Assurance
Shares and share options comprise a significant element of the total remuneration package of senior personnel, a trend encouraged by the current consensus that it…
MNEs Trumped by Tariffs: Rethinking Value Chains Through Transfer Pricing
25 Apr 2025Tax
President Donald J. Trump Declares National Emergency to Increase our Competitive Edge, Protect our Sovereignty, and Strengthen our National and Economic Security, the Fact Sheet1…
Article
Ind AS Amendments - August 2025
09 Oct 2025Assurance
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