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            We all are aware of the popular maxim “Knowledge is power”. With the objective of empowering our clients to make well-informed and meaningful decisions, we are pleased to release the third edition of the Monthly GAAP bulletin. This monthly issue is a compilation of key updates related to auditing, accounting and regulatory domain. We hope you find this bulletin informative and useful.

            Quick Snapshot!      

            Effective

            • Revised formats for financial results and implementation of Ind AS by listed entities
            • ITFG issues clarification bulletin 3
            • SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2016
            • NCLT Rules, 2016 and NCLAT Rules, 2016
            • Criteria for listing of matters before NCLT and matters assigned to the Principal Bench, New Delhi
            • Companies (Accounts) Amendment Rules, 2016
            • Companies (Share Capital and Debentures) Third Amendment Rules, 2016
            • Relaxation of additional fees and extension of last date of filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 under the 2013 Act
            • Companies (Incorporation) Third Amendment Rules, 2016
            • Companies (cost records and audit) Amendment Rules, 2016
            • Applicability of Section 381(1)(a) of the 2013 Act to Foreign Airline Company
            • FAQs with regards to Electronic book mechanism for issuance of debt securities on private placement basis
            • FAQs on Core Investment Companies (CIC)
            • Basel III Framework on Liquidity Standards - LCR, Liquidity Risk Monitoring Tools and LCR Disclosure Standards
            • Speedy disbursal of pending refund claims of exporters of services under Rule 5 of the CENVAT Credit Rules, 2004
            • Clarification regarding threshold limit of tax audit under section 44 AB and 44 AD

            Proposed/Exposure Drafts

            • Proposed ASU on income tax disclosure requirements

            Download full report

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