At its meeting on 17 December 2025, the SEBI Board (the decision-making body within SEBI) approved the new SEBI (Mutual Funds) Regulations, 2026, replacing the…
Insights
Revision in the Definition of “Small Company” under the Companies Act, 2013
03 Dec 2025Assurance
The Ministry of Corporate Affairs (MCA) has continued its focus on ease of doing business by further expanding the eligibility criteria for classification as a…
Exploring Poultry Valuations
26 Nov 2025Assurance
Fair value has a central measurement basis in financial reporting, yet it is inherently subjective, often involving multiple assumptions and significant judgment. It provides users…
SEBI Amends Framework Relating to Anchor Investors in the Book Building Process
10 Nov 2025Assurance
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,…
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…
Article
Ind AS Amendments - August 2025
09 Oct 2025Assurance
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