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The provisions for General Anti-Avoidance Rules ('GAAR') were added to the Income Tax Act of 1961 ('Act') on April 1, 2017, by way of introduction of Chapt...
The books of accounts do not recognise contingent liabilities. However, in Ind AS-37 Provisions, Contingent Liabilities and Contingent Assets, it is necess...
IFRS 7 is one of three IFRSs that apply to financial instruments: IAS 32, IAS 39, and IFRS 7. IAS 39 is being revised in stages; a portion of the...
IAS 20 deals with the accounting of government grants and other types of government assistance. This Standard applies to financial statements for fiscal ye...
IFRS 6 is devoted to assets derived from the exploration and utilization of natural mineral resources. It should be noted that IAS 16 on property, pla...
If you are a taxpayer or an investor, then there are various deadlines that you cannot afford to miss. These deadlines range from filing belated income tax...
Non-current assets held for sale are subject to IFRS 5. Such assets occur when companies decide to stop specific operations or sell assets that were not pr...
Virtual CFOs have aided businesses to function to best of their abilities. Through their support, businesses have been able to deal with lingering financia...
The Alternative Investment Fund (AIF) market in India is expanding, and there is a need to intr...
The startup ecosystem in India is very energetic and dynamic. Whether it's disruptive technolog...
The importance of NBFCs, or Non-Banking Financial Companies, has increased in the Indian financ...
With the growing popularity of the investment instrument, Alternative Investment Funds (AIFs) h...
The Securities and Exchange Board of India (SEBI) has recently proposed a review of the categor...
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