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The purpose of this Standard is to necessitate the presentation of information regarding a corporation's historical changes in cash and cash equivalents th...
The IASB is in charge of establishing IFRS and approving interpretations of those standards. The International Financial Reporting Standards (IFRS) are des...
There is no uniform accounting standard that governs accounting procedures and disclosures in situations where one business gains control of another. The a...
The pandemic accelerated the process of digitization and digital engagement of the financial services which was already gaining its ground at a gradual pac...
The Financial Reporting Review Board (FRRB) of the Institute of Chartered Accountants of India (ICAI) is established as a proactive tool to enhance financi...
The Companies (Accounting Standards) Rules, 2021 were published on June 23rd, 2021 by the Ministry of Corporate Affairs under the Companies Act, 2013. Such...
The National Financial Reporting Authority (NFRA), the audit authority, has issued conclusions based on comments received on the consultation paper on incr...
Fraud can be of 2 types- fraudulent financial reporting and misappropriation of assets. You may have also heard of the term fraud risk factors, which means...
In FY 2023-24, the Hon’ble Finance Minister announced the need to simplify, ease, and reduce...
The recent amendments to the Foreign Exchange Management (Non-debt Instrument) Rules, 2019 (FEM...
Gifts amongst spouses in India are generally not subject to tax and, therefore, remain a very a...
CFOs play the role of game-changers in the modern retail industry. They leverage data analytics...
The capital market regulator, i.e., the Securities Exchange Board of India (SEBI), made signifi...
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