In an earlier article, Segment Reporting: A Window into Business Realities, we discussed how segment reporting under IFRS 8 and Ind AS 108, anchored in…

The use of external experts is now standard in audits, reviews, other assurance engagements, and related services engagements. As financial reporting, assurance scopes and regulatory…

Union Budget 2026 marks a subtle yet decisive inflection point in India’s transfer pricing framework.

Risk-based auditing is central to an effective audit, as it enables audit effort to be directed to areas of higher risk of material misstatement (RoMM),…

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…

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…

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…

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…

The rapid growth of data-driven industries has positioned data centers as critical infrastructure for businesses worldwide. These facilities not only host massive amounts of information…