Indian Accounting Standards (Ind AS) are applicable to specified classes of companies as notified by the Ministry of Corporate Affairs (MCA).

Upgrading Accounting Standards – ICAI issued exposure draft of AS 12: Income Taxes

Reporting in the current year of the pandemic will require business leaders to evaluate their corporate model and its future sustenance.

Financial reporting is the language in which a business communicates with its stakeholders and Generally Accepted Accounting Principles (GAAP) is the grammar of this language.

The Companies Act, 2013 (Act) and the rules made thereunder are probably the most comprehensive corporate law regulation announced in India.

SEBI (Portfolio Managers) Regulations, 2020 – Safeguarding Investor Interest
Regulation 11 of the SEBI (Securities and Exchange Board of India) (Portfolio Managers) Regulations, 2020 prescribes the conditions of registration as a Portfolio Manager.

Listed entities are required to adhere to the highest quantum of compliance requirements in corporate reporting.

MCA issues fresh circular for COVID-19 support in the form of CSR contributions
The resurgence of COVID-19 has resulted in pressure surmounting on an already burdened system of medical infrastructure in India.

Clarification issued by Ministry of Corporate Affairs (MCA) on 3 May 2021 for board meetings
Existing provision of the Companies Act, 2013 Section 173 of the Companies Act, 2013 (Act) prescribes that the gap between two consecutive board meetings should…

Applicability of Accounting Standards to Non-Company Entities
The scheme for applicability of Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI) to non-company entities shall come into effect for…
