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IAS 23 addresses whether interest or financing charges of borrowing money should be expensed or capitalized. The standard specifies whether borrowing expen...
What comes to your mind when we talk about audit. Some may think of it as a painful and gruelling session to uncover mismanagement. But that can be mislead...
A divisional bench of Bombay High Court consisting of Justice Pushpa v. Ganediwala and Justice A.S. Chandurkar in a recent case of Pankaj s/o Roshan Dhawan...
Recently, the honourable High Court of Kerala asked the organisations associated with the film industry to take steps to constitute a joint committee to ta...
The composition and role of Audit Committee has been provided under the Companies Act 2013 and SEBI (LODR) Regulations, 2015. Audit committee in a company...
According to Section 194C of Income Tax Act, 1961, any person who is responsible for the payment of any sum to the resident contractor to carry out any wor...
As the new financial year kicks in, there are many income tax rules that also sets in. From income tax on crypto assets to new tax rules on EPF interest,.....
While working on different kinds of transactions involving investments, acquisitions, residents, non-residents etc., it needs to be checked whether such tr...
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...
IRDAI has recently made an important proposal to ensure transparency in financial rep...
India's capital market regulator SEBI has recently brought significant changes in the reporting...
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