Author: twinklerajan
The publication highlights key implications of the move from Indian GAAP to Ind AS, including market-consistent liability measurement, Contractual Service Margin (CSM), Expected Credit Loss (ECL) impairment,...
The findings highlight how India’s capital markets are evolving from being primarily a growth story to becoming a structural valuation story. Strong domestic participation, deepening institutional ownership...
On average, the capital markets regulator Securities and Exchange Board of India (SEBI) issues around 100 comments to companies that have filed their draft offer document (DRHP) during the regulatory...
India’s capital markets are transitioning from a pure capital-raising platform to a valuation discovery engine, driven by strong domestic liquidity, sustained investor participation and a robust IPO pipeline,...
The report provides a comprehensive analysis of India’s evolving capital market landscape, attractiveness of India as an investment destination, IPO trends, ownership patterns, and key aspects in the offer...
The Valuation practice offers services, including business and intangible asset valuation; financial reporting valuation; compliance and regulatory valuation; private equity and venture capital valuation...
AI now drives critical financial reporting processes — revenue recognition, credit loss estimation, lease classification, automated reconciliations — yet most SOX 404 documentation still assumes humans...
Our in-depth analysis explores India’s INR 20,000 crore CCUS program as a defining test of how industrial policy, carbon markets, and transition finance can work together.
GenAI doesn’t just generate content; it creates assets that redefine ownership, traceability, and accountability. As regulations tighten and AI’s power accelerates, governance becomes the crucial factor...
Amended capital market exposure rules aimed at curbing bank lending for speculative purposes could raise costs for domestic proprietary traders, benefiting their global counterparts.
Successful IPOs today are defined not just by timing, but by early preparation, high-quality financial reporting, robust governance, and disciplined capital allocation. As regulatory reforms simplify foreign...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
We are moving from assistants to operators. These systems not only suggest the next word but also execute the next step. This is the first real step toward the Agentic Enterprise.
Budget 2026 frames carbon management as an industrial strategy - not a compliance exercise. If integrated thoughtfully into India's broader energy, fuels, and hydrogen roadmap, CCUS can evolve into a scalable...
