Global Accounting and Audit Update: PCAOB Inspection Finds No Reportable Audit Deficiencies; FASB Opens Consultation on Codification ChangesThis global financial reporting and audit update summarises two important international developments: a PCAOB inspection outcome involving one of the Big Four accounting firms and a new FASB proposal...
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Sunday, 6 September 2026
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First-time Adoption of Ind AS 115: Practical Transition Issues under Ind AS 101
First-time Adoption of Ind AS 115: Practical Transition Issues under Ind AS 1011. Why Ind AS 115 Transition Requires Spe...
Companies (Indian Accounting Standards) Amendment Rules, 2026: Practical Impact on SPPI, ESG-linked Instruments, Renewable Power Contracts and Derecognition
Companies (Indian Accounting Standards) Amendment Rules, 2026: Practical Impact on SPPI, ESG-linked Instruments, Renewab...
Companies (Indian Accounting Standards) Amendment Rules, 2026: Practical Impact on ESG-linked Loans, FVOCI Disclosures, Renewable Power Contracts and Electronic Settlements
Companies (Indian Accounting Standards) Amendment Rules, 2026: Practical Impact on ESG-linked Loans, FVOCI Disclosures,...
Global Financial Reporting Update: FASB, PCAOB and IFRS Foundation Announce Key Developments
Global Financial Reporting Update: FASB, PCAOB and IFRS Foundation Announce Key DevelopmentsThis edition of the global f...
First-time Adoption of Ind AS: Accounting Approach for Old Business Combinations
First-time Adoption of Ind AS: Accounting Approach for Old Business Combinations1. BackgroundWhen an entity moves from i...
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Global Audit and Reporting Update: PCAOB Inspection Findings and IFRS for SMEs Educational Material
Global Audit and Reporting Update: PCAOB Inspection Findings and IFRS for SMEs Educational MaterialThis update summarise...
Government Grants under ICDS VII: Taxability, Asset-Cost Adjustment, MAT and Form 3CD Reporting
Government Grants under ICDS VII: Taxability, Asset-Cost Adjustment, MAT and Form 3CD Reporting1. Why Government grants...
Going Concern in Audit: Why the Auditor Must Test, Not Merely Trust
Going Concern in Audit: Why the Auditor Must Test, Not Merely TrustIntroductionAmong the many conclusions formed during...
First-Time Adoption of Ind AS: Key PPE Transition Issues under Ind AS 101, Ind AS 16, Ind AS 36 and Ind AS 105
First-Time Adoption of Ind AS: Key PPE Transition Issues under Ind AS 101, Ind AS 16, Ind AS 36 and Ind AS 1051. Overvie...
Ind AS 118 and the Recasting of Financial Performance Reporting in India
Ind AS 118 and the Recasting of Financial Performance Reporting in India1. Why the Profit and Loss Statement Is Being Re...
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