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Contents
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This edition of the Monthly GAAP Bulletin that summarises significant accounting, auditing and regulatory updates. This publication has been compiled to meet the needs of dynamic Indian businesses and focuses on key developments in India and across the globe.
This edition covers updates for November 2021.
Quick snapshot of some key updates
India updates – Effective
Regulatory updates
Companies Act updates
- MCA relaxes filing of certain e-forms without levy of additional fees
SEBI updates
- Revised formats for financial reporting under Regulation 52 of SEBI LODR Regulations for debt listed companies
- Amendments to SEBI ICDR Regulations relating to eligibility requirements for an Initial Public Offer
Other regulatory updates
- Revised Regulatory Framework for NBFC
India updates – Proposed
Auditing updates
- Exposure drafts of amendments to various engagement and quality control standards and other documents
International updates - Effective
USGAAP updates
- FASB provides practical expedient to private companies for equity classified shared based awards
- New FASB standard improves consistency in accounting for acquired revenue contracts in a business combination
Monthly GAAP Bulletin: December 2021
The latest edition of the Monthly GAAP Bulletin that summarises significant accounting, auditing and regulatory updates
