This week’s global financial reporting and auditing update brings together recent developments from the IASB, IFRS Interpretations Committee, ISSB and ASIC. The updates cover financial instruments, equity accounting, intangible assets, cash flow reporting, hedge accounting, sustainability disclosures and auditing compe...
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RBI / FEMA
FEMA Framework for Export of Goods and Services from 1 October 2026
1. Overview of the 2026 export regimeUnder FEMA, export transactions involving goods and services are treated as current account transactions. Such tr...
Company Law
Corporate Governance Issues Around the Leadership Change at Tata Sons
Tata Sons Private Limited (“Tata Sons”), the principal holding company of the Tata group, has entered a significant phase of transition after its chai...
Income Tax
When Income Is Clubbed but TDS Stays in Another PAN: Who Can Claim the Credit?
Clubbing provisions often create a practical mismatch. The income may be taxed in one person’s return, but the tax deducted at source may appear in an...
CA, CS, CMA
Worldwide Accounting & Audit Brief: September 2026 Developments in IFRS for SMEs, PCAOB and FRC
This update brings together recent international developments in financial reporting, audit regulation and accounting oversight, based on information...
Company Law
From Back-of-Pack Fine Print to Red Hexagons: India’s Long Road to Front-of-Pack Nutrition Labelling
I. Why the Supreme Court’s Intervention MattersOn 13 August 2026, the Supreme Court of India made a pointed observation while dealing with the delay i...
Company Law
Family Links, Trading Windows and Automated Freezes: Rethinking “Immediate Relative” under SEBI Insider Trading Rules
1. The Core QuestionThe Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 use family relationships in more tha...
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