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…
Insights
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,…
Ind AS 109 and ECL Modeling Key Judgments and Practical Challenges
21 May 2026Assurance
Expected Credit Loss (ECL) under Ind AS 109 sits at the intersection of accounting, credit risk assessment, and professional judgment. Its forward-looking framework requires entities…
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