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Leveraging our FinTech Consulting experience, we employ our proven approach in process reviews, tech risk management, and third-party audits for Indian financial services clients.
The Consumer & Retail sector is growing rapidly and is extremely dynamic. Due to constant disruption, managing business has become complicated and cumbersome.
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At Grant Thornton in India, our automotive team works with a wide variety of clients to help them achieve their goals and increase shareholder wealth. Our...
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At Grant Thornton, we assist dynamic Indian businesses in the Real Estate & Construction sector throughout their business life cycle by offering robust...

The latest edition of the Monthly GAAP Bulletin summarises significant accounting, auditing and regulatory updates from January 2021.
Quick snapshot of some key updates
India updates - Effective
Accounting updates
- Educational material on Ind AS 23, Borrowing Costs
Auditing updates
- SAE 3410 - Assurance Engagements on Greenhouse Gas Statements
- Risk-based internal audit framework for Banks
- Publications: Audit of CSR activities and Compendium of Opinions - Volume XXXVII
Regulatory updates
Companies Act updates
- Commencement of certain sections of Companies (Amendment) Act, 2020
- Amendments to CSR Policy Rules, 2014
SEBI updates
- Amendments to SEBI (ICDR) Regulations, 2018 and SEBI (LODR) Regulations, 2015
India updates - Proposed
Regulatory updates
- A Scale based approach to regulate NBFCs
- Decriminalization of the Limited Liability Partnership Act, 2008
International updates - Effective
IFRS updates
- Educational material on Going Concern - a focus on disclosure
US GAAP updates
- ASU 2021-01: Reference Rate Reform (Topic 848)
- ASU 2021-02: Franchisors - Revenue from Contracts with Customers (Subtopic 952-606)
International updates - Proposed
IFRS updates
- Discussion paper on Business Combinations under Common Control
- Post-implementation Review: IFRS 10, IFRS 11 and IFRS 12
Monthly GAAP Bulletin - February 2021
Grant Thornton Bharat presents the latest edition of Monthly GAAP Bulletin that summarises significant accounting, auditing and regulatory updates