Insights

Ind AS 118 and the Changing Face of Income Statement Reporting

05 Aug 2026Assurance

The accounting profession does not often witness changes in financial statement presentation that have the potential to affect virtually every reporting entity. The proposed introduction…

IESBA Ethics & Independence Approach to Use of Technology

17 Jun 2026Assurance

The International Ethics Standards Board for Accountants (IESBA) has issued a snapshot on 12th June 2026 outlining how ethics and independence apply in an environment where technology…

From PAN, TDS to tax regime: 7 Form 16 checks you can’t miss before filing ITR

11 Jun 2026Tax

For many salaried employees, Form 16 is the starting point of ITR filing. But before you file your return, have you checked whether your PAN,…

ITR Filing 2026: Don’t File Your Tax Return Before Receiving Form 16A; Here’s Why

10 Jun 2026Tax

ITR Fiing: The Income Tax Return (ITR) filing season is all set to begin and taxpayers are already preparing to file their ITR early in…

IASB Issues IFRS 20 to Enhance Reporting for Rate-Regulated Entities

29 May 2026Assurance

The International Accounting Standards Board (IASB) has issued IFRS 20, Regulatory Assets and Regulatory Liabilities, introducing a comprehensive accounting framework for entities operating in rate-regulated…

Wage Definition under Labour Codes – Emerging Financial Reporting and Audit Considerations

27 May 2026Assurance

Pursuant to the implementation of The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety,…