Tag: Accounting & Reporting Consulting
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...
AI now drives critical financial reporting processes — revenue recognition, credit loss estimation, lease classification, automated reconciliations — yet most SOX 404 documentation still assumes humans...
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...
As the Reserve Bank of India moves toward a forward-looking Expected Credit Loss (ECL) framework effective 1 April 2027, governance expectations for Boards and Audit Committees are being fundamentally...
Introduction
IFRS 18, Presentation and Disclosure in Financial Statements, issued by the IASB, substantially changes the structure and presentation of financial statements. It brings a renewed focus on...
NFRA deliberates on Ind AS 118 – Presentation and Disclosure in Financial Statements
The 22nd Meeting of the National Financial Reporting Authority (NFRA), held on 22 December 2025, marks an important...
The FASB’s issuance of ASU 2025-10 marks an important milestone in US GAAP by introducing a comprehensive and consistent framework for accounting for government grants received by business entities. By...
Investment banks earned a record $417 million underwriting fees for initial public offerings in India last year, reflecting a surge in stock listings and a gradual shift away from a business culture driven...
Executive Summary
India is in the process of implementing a comprehensive overhaul of its labour laws through a new set of Labour Codes. While these reforms are often viewed locally as regulatory and compliance-driven,...
The Reserve Bank of India (RBI) has issued Draft Directions introducing a forward-looking Expected Credit Loss (ECL) provisioning framework, replacing the current incurred-loss-based approach. Effective...
This publication, examines this structural reset of employee benefit economics and outlines a practical, judgement-led compliance playbook for finance and leadership teams as the Codes move from policy...
IPO Insights
Beyond the Behemoths: India’s Market Growth Gets More Democratic
India’s current market capitalization stands at INR 465 lakh crore (USD 5.2 trillion), with over 5,880 listed companies across...
