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…

On 21 November 2025, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health…

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…

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,…

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…

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…

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…