This 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 aimed at improving the U.S. GAAP Codification.1. PCAOB Inspection of Big Four Firm Concludes Without Adverse Audit Findi...
Read the full article →Expert writing across every domain, in one place
Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.
Today's paper
The desks that publish every week.
Also worth reading
All articles →Across every practice area, most recent first.
1. The central distinctionThe Institute of Chartered Accountants of India has placed audit quality at the centre of two important initiatives: the Sta...
IntroductionThe question of whether a former officer of a company can be held vicariously liable under the Foreign Exchange Management Act, 1999 ("FEM...
Introduction: Registration Cancellation and Its Commercial ConsequencesGST registration is the statutory foundation upon which a person conducts busin...
Background: Controlling Litigation on Small-Value DisputesThe GST framework contains a built-in mechanism to discourage appeals involving trivial amou...
Opening PerspectiveThe proposed Ind AS 118, Presentation and Disclosure in Financial Statements, is not intended to alter how an entity measures profi...
IntroductionThe death of a taxable person does not, of itself, extinguish an outstanding goods and services tax liability. The Central Goods and Servi...
Browse by practice area
15,884 articles across 13 practice areas.
Article directory
Every practice area, with what is behind it.