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…
Insights
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…
RBI introduces ECL-based provisioning and EIR framework for banks
15 May 2026Assurance
The Reserve Bank of India (RBI) has issued the Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026, applicable…
RBI Notifies Amendments to the External Commercial Borrowing (ECB) Framework
27 Feb 2026Assurance
The Reserve Bank of India (RBI) has issued the Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations2026, dated February 09, 2026, revising the External…
SEBI Mandates Reporting of AIF NAV to Depositories
27 Feb 2026Assurance
The Securities and Exchange Board of India (SEBI), vide circular dated 06 February 2026, has introduced a new reporting requirement, mandating Alternative Investment Funds (AIFs)…
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