Why a Clean Audit Is Not a Clean Acquisition: Hidden Risks in Indian Mid-Market M&A1. The real acquisition risk often sits outside the audited numbersIndian mid-market transactions rarely fail because the target company had no statutory audit or because its accounts were visibly defective. More often, the difficulty arises because the buy...
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Wednesday, 21 October 2026
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When Familiarity Dilutes Fraud Audit Discipline: Revenue Presumption, Override Risk and the Need for Fresh Scepticism
When Familiarity Dilutes Fraud Audit Discipline: Revenue Presumption, Override Risk and the Need for Fresh Scepticism1....
Ind AS Transition: Two Practical Areas Where Substance Overrides Labels
Ind AS Transition: Two Practical Areas Where Substance Overrides LabelsMigration from earlier Indian GAAP to Ind AS is n...
Article -Ind AS 118 and Operating Expenses: Choosing Between Nature, Function and a Combined Presentation
Ind AS 118 and Operating Expenses: Choosing Between Nature, Function and a Combined Presentation1. Why operating expense...
Tax Audit for AY 2026-27: A Recast Practical Guide Covering Applicability, Turnover, Form 3CD Reporting and Auditor Responsibilities
Tax Audit for AY 2026-27: A Recast Practical Guide Covering Applicability, Turnover, Form 3CD Reporting and Auditor Resp...
Ind AS Transition in Practice: Key Accounting Judgements for Concessions, Leases, Revenue and Borrowing Costs
Ind AS Transition in Practice: Key Accounting Judgements for Concessions, Leases, Revenue and Borrowing Costs1. Transiti...
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Ind AS First-Time Adoption: Practical Application Through Transition Scenarios
Ind AS First-Time Adoption: Practical Application Through Transition ScenariosAdopting Ind AS for the first time is not...
Ind AS Transition for PPE: Practical Boundaries of the Deemed Cost Relief under Ind AS 101
Ind AS Transition for PPE: Practical Boundaries of the Deemed Cost Relief under Ind AS 1011. Why the PPE transition exem...
International Reporting & Audit Update: Key Developments from FASB, PCAOB, FRC and IASB
International Reporting & Audit Update: Key Developments from FASB, PCAOB, FRC and IASBThis global update summarises rec...
Reframing Profit or Loss under Ind AS 118: Classification of Income and Expenses into Five Categories
Reframing Profit or Loss under Ind AS 118: Classification of Income and Expenses into Five Categories1. Why Ind AS 118 C...
Global Accounting and Audit Update: PCAOB Inspection Finds No Reportable Audit Deficiencies; FASB Opens Consultation on Codification Changes
Global Accounting and Audit Update: PCAOB Inspection Finds No Reportable Audit Deficiencies; FASB Opens Consultation on...
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