India: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

How Modern CFO Consulting Shapes Resilient Businesses

For businesses seeking stability and strategic direction in unpredictable markets, the role of a Chief Financial Officer (CFO) has proven to be vital. There was a time when CFOs were limited to handling accounting and compliance.

Worldwide Finance

IMC Group

What You Disclose Defines Your Business: A CFO's Guide To Companies (Indian Accounting Standards) Second Amendment Rules, 2025

The Ministry of Corporate Affairs ("MCA") on August 13, 2025, issued the Companies (Indian Accounting Standards) Second Amendment Rules...

India Accounting

AP

AK & Partners

26 Ind AS 2025 Amendments: Supplier Finance, Liability Shifts & Global Tax Rules (Podcast)

In this Lexpresso special, we decode the Companies (Indian Accounting Standards) Second Amendment Rules, 2025—a major shift for CFOs and finance leaders.

AP

AK & Partners

Treatment Of Share Capital: Companies Act Vis-À-Vis Ind AS And MCA Filings

In corporate reporting, consistency between statutory requirements and accounting standards is essential for ensuring transparency and accurate classification.

India Commercial

CP

Corporate Professionals

India Business Bulletin (August 2025)

India Government

Archer & Angel

From Bookkeeping To Compliance: What US And UK Firms Can Outsource To India

India Accounting

RA

R. Arora & Associates

Global Businesses Are Reimagining Accounting Through Outsourcing

India Accounting

RA

R. Arora & Associates

Technology Intervention In End-To-End Invoice Processing

India Technology

NP

Nexdigm Private Limited

Unravelling The Forensic Accounting And Investigation Standards

India Accounting

SA

Shardul Amarchand Mangaldas & Co

Corporate Legal Developments Newsletter | May 2025

India Commercial

DL

Dentons Link Legal

End-To-End Outsourcing Of Finance & Accounting Operations

NP

Nexdigm Private Limited

Navigating Fair Value Adjustments In Income Tax Computations

India Accounting

LS

Lakshmikumaran & Sridharan

Legalaxy - Monthly Newsletter - June 2025

VA

Vaish Associates Advocates

New Compliance Requirements For Employers In India: MCA Notification 2025

India Commercial

AL

Anhad Law

Navigating The Storm: India-US Trade Relations Under The Weight Of New Tariffs

Worldwide International

SKV Law Offices

AI & Legal Automation In Corporate Structures: Navigating India's Regulatory Landscape

India Technology

Ka

Khurana and Khurana

India And EFTA Cement Path To $100 Billion Investment Enabling Corporate Growth And Market Access

India International

LP

Legitpro Law

ESG Compliance & Corporate Governance: Regulatory Shift In 2024-25

India Commercial

Ka

Khurana and Khurana

Navigating FTAs In India – Claiming Duty Benefits Under The Regional Trade Agreements

India International

AC

Aurtus Consulting LLP

India Business Bulletin (May 2025)

With the aim to foster trade, investment, innovation and job creation in India and UK, FTA and DCC is signed between the countries. This will deepen economic integration along with trade liberalisation and tariff concessions.

India International

Archer & Angel

Ultimate Guide To Impairment Testing As Per Ind AS 36

Impairment is a state when the carrying value of an asset is higher than its recoverable value Alternatively...

India Accounting

CP

Corporate Professionals

The Companies (Indian Accounting Standards) Amendment Rules 2025

Ministry of Corporate Affairs ("MCA") vide notification no. G.S.R. 291 (E) dated 7th May, 2025 made amendments in the Companies (Indian Accounting Standards) Rules, 2015.

India Accounting

DC

Dewan P.N. Chopra & Co.

Fit-To-Size Technology Solutions For Digital Transformation In Finance And Accounting For Mid-Size Companies

CFOs today frequently face questions about digital transformation. Digital transformation in finance and accounting offers mid-size companies the promise of enhanced efficiency, accuracy, and strategic decision-making.

India Technology

NP

Nexdigm Private Limited

Q&A On Industry Standards On Minimum Information To Be Provided For Approval Of RPT (Video)

India Commercial

CP

Corporate Professionals

How Fintech Companies Can Navigate Accounting And Reporting Challenges

India Technology

EY

Ernst & Young

Things To Keep In Mind While Doing ESOP Valuation (Valuer's Perspective)

India Commercial

CP

Corporate Professionals

Karnataka's Final GCC Policy Launched

India Government

KC

Khaitan & Co LLP

Delhi HC Rejects Bid To Halt 'Tribhuvan Mishra CA Topper': A Win For Creative Expression

India Litigation

NN

Naik Naik & Company

MCA Notifies IEPF Amendment Rules, 2024

India Commercial

NP

Nexdigm Private Limited

Strategizing Staggered Acquisitions In India From A Legal Perspective

India Commercial

I

CMS INDUSLAW

Valuation Of Captive Inputs For Determination Of Non-Injurious Price

India International

TC

TPM Consultants

IFRS vs ASC: Valuation Perspective

NP

Nexdigm Private Limited

Whether Books Of Account Are Required To Be Prepared In Terms Of S.115JB Or It Have Applicability Limited To The Calculation Of The Mat Liability? Is ITAT Wrong In Interpreting The Provisions Of S.115JB As Regards Minimum Alternate Tax?

R & D Law Chambers LLP

Strategizing Staggered Acquisitions In India From A Legal Perspective

As opposed to acquiring 100% (one hundred percent) of the share capital of a company incorporated in India upfront or with an element of deferred consideration...

India Commercial

I

CMS INDUSLAW

Valuation Of Captive Inputs For Determination Of Non-Injurious Price

In the past, the DGTR used to consider valuation of captive inputs as per cost of production of such inputs.

India International

TC

TPM Consultants

IFRS vs ASC: Valuation Perspective

This article aims to highlight the key valuation triggers that stem from the application of various International Financial Reporting Standards (IFRS) and outline the valuation-specific...

NP

Nexdigm Private Limited

Whether Books Of Account Are Required To Be Prepared In Terms Of S.115JB Or It Have Applicability Limited To The Calculation Of The Mat Liability? Is ITAT Wrong In Interpreting The Provisions Of S.115JB As Regards Minimum Alternate Tax?

In this article, the author seeks to analyse how ITAT committed an error in its decision in the case of Milan Intermediaries LLP vs the Income Tax Officer, Ward- 2(1)(4), Ahmedabad on 26th July 2018.

R & D Law Chambers LLP

SEBIs Delisting Regulation: The Balancing Act With Insolvency Laws

India Accounting

Es

Economic Laws Practice

RBI Harmonizes Guidelines On Compromise Settlement And Technical Write-Off

The Framework is applicable to Local Area Banks and Co-operative Banks, thus covering a wider set of creditors than the Prudential Framework.

India Accounting

KC

Khaitan & Co LLP

Cost Audit: Legal Provisions And Issues

Cost accounting and audit seemed to be a not-so-relevant subject matter till lately when the Cost Audit Branch of the Ministry of Corporate Affairs has started issuing notices checking for compliance...

India Accounting

MA

Metalegal Advocates

Corporate & Commercial Monthly Newsletter May 2023

On April 11, 2023, the Competition (Amendment) Bill received the assent of the President of India, after being passed by both the Lok Sabha and the Rajya Sabha.

India Commercial

HA

HSA Advocates

Clarifications On The Corporate Social Responsibility (CSR) Framework

The broad framework of CSR has been provided in Section 135 of the Companies Act, 2013, Schedule VII of the Act and Companies (CSR Policy) Rules, 2014.

India Commercial

BS

Bhuta Shah and Co. LLP

Key Amendments In Ind AS

India Accounting

BS

Bhuta Shah and Co. LLP

Accounting Standards For SMCs Under The Companies Act, 2013

India Accounting

BS

Bhuta Shah and Co. LLP

Directors' Responsibility Statement - Obligation Of Directors And Associated Issues

India Commercial

AL

Alaya Legal

Recent Changes To Framework Governing Related Party Transactions Involving Listed Entities

India Commercial

SA

S&R Associates

The Limited Liability Partnership (Amendment) Act, 2021

India Commercial

LP

Lumiere Law Partners

The Limited Liability Partnership (Amendment) Bill, 2021

India Commercial

NP

Nexdigm Private Limited

Newsletter-June, 2021

India Litigation

UL

Upscale Legal

Corporate & Commercial Monthly Newsletter | July 2021

India Commercial

HA

HSA Advocates

MCA Introduces Changes To IEPF Authority (Accounting, Audit, Transfer And Refund) Rules, 2021

India Commercial

NP

Nexdigm Private Limited

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

Audit Trails Under The Companies Act: A Hazy Path Ahead?

India Accounting

SA

Shardul Amarchand Mangaldas & Co

Importance Of New Business Responsibility & Sustainable Reporting Framework

India Environment

DD

Dhir & Dhir Associates

The Impact Of Accounting Entries On Limitation Periods Under The IBC Asset Reconstruction Company (India) Limited V Bishal Jaiswal & Anr

India Litigation

TC

Tuli & Co

Stricter Account Keeping For Companies? Read How Companies Need To Step-Up Their Accounting Processes

India Commercial

AP

Alpha Partners

Outbreak Of COVID-19: Financial Reporting Implications

India Accounting

NP

Nexdigm Private Limited

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Latest Videos

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26 Ind AS 2025 Amendments: Supplier Finance, Liability Shifts & Global Tax Rules (Podcast)

AP

AK & Partners

Q&A On Industry Standards On Minimum Information To Be Provided For Approval Of RPT (Video)

CP

Corporate Professionals

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

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