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Tax advisory and advisory services in India by Grant Thornton aim to help businesses of all sizes to formulate and implement effective strategies to optimize...
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Grant Thornton Bharat sustainability report 2023-24
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Grant Thornton Bharat offers tailored assurance and auditing services in India, ensuring NFRA compliance, sector expertise, and risk-based audits for credible...
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Quarterly GAAP Bulletin – January 2025
A summary of significant accounting, auditing and related updates
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Thought leadership Co-lending in India: Expanding credit access for MSMEsIn today’s rapidly evolving financial landscape, co-lending has emerged as a key enabler of credit expansion in India, facilitating partnerships between banks and non-banking financial companies (NBFCs) to extend credit more efficiently to underserved segments. -
Article Why India’s financial inclusion journey needs to focus on equity and access to creditFinancial services have expanded over a decade, giving millions access to bank accounts and digital payments. But true empowerment needs to reach every corner of the country if growth is to be long-term and sustained -
Thought Leadership Competitive and sustainable agriculture & food processing in KeralaThe economy of Kerala is primarily driven by the services sector, which contributes 66% to the Gross State Domestic Product (GSDP). -
Article Economic Survey 2024-25: Deregulation, investment and innovation for a Viksit BharatIndia's economic growth remains for a steady trajectory with real GDP expected to grow at 6.4% in FY25 and in the range of 6.3%-6.8% in FY26, reflecting resilience despite global uncertainties.
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Insights
Insights into Ind AS 116: Lease payments
09 Apr 2019At the commencement of a lease, Ind AS 116 requires a lessee to measure the lease liability at the present value of the lease payments that are not paid at that date, which includes both fixed payments and variable lease payments. This article on ‘Lease payments’ is the second in a series of articles on the topic ‘Insights into Ind AS 116,’ and aims to help you decide which payments need to be recognised in the measurement of the liability and how changes in those payments are recognised.
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