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IAS 26 establishes the measurement and disclosure criteria for reporting retirement benefit schemes. All plans must provide a statement of changes in net a...
Last year the RBI launched the account aggregator system in India as part of a move aimed at digital transformation in financial services. It provides grea...
The High Court of Jharkhand ruled that in case where an assessee disputes the interest liability, where the calculation or its leviability of interest is d...
In the case of Anirudh Kamal Shukla v. Union of India, the Allahabad High Court ruled that for money-launderers Jail is the rule & bail is an exception...
The production linked incentive scheme was introduced first in 2020 with a view to boost domestic manufacturing. This scheme has been launched in 13 sector...
IFRS 9 is effective for the fiscal years beginning on or after January 1st, 2018, while early adoption is also permitted. The International Accounting Stan...
A parent entity is required by International Accounting Standard 24 to disclose its transactions with associates, joint ventures, or subsidiaries, commonly...
Ind AS refer to Indian Accounting Standards which are converged standards for International Financial Reporting Standards. The existence of Indian Accounti...
A comparison of Germany, Lithuania, and the Netherlands is carried out to identify the best cou...
The SEBI has announced an important decision on 23 March 2026. It helps Alternative Investment...
In the financial sector, “Ease of Doing Business” is a regulatory framework ...
The Securities and Exchange Board of India (SEBI) has issued the SEBI (Issue of Capital and Dis...
Custodians play a crucial role in the Indian securities market. They essentially safeguard...
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