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Contents
The latest edition of the Monthly GAAP Bulletin summarises significant recent accounting, auditing and regulatory updates. This publication has been compiled to meet the needs of dynamic Indian businesses and focuses on the key developments in India and across the globe.
From the extension of the last date of filing of Cost Audit Report to the revised regulatory framework for NBFCs, catch all the updates in this edition. This edition covers updates for October 2021.
Snapshot of key updates:
- India updates - Effective
Regulatory updates
Companies Act updates- Extension of last date of filing of Cost Audit Report
- MCA relaxes filing of certain e forms without levy of additional fees
- Revised formats for filing quarterly financial information under Regulation 52 of LODR regulations
- SEBI (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2021
- SEBI (Depositories and Participants) (Second Amendment) Regulations, 2021
- Guiding principles for bringing uniformity in benchmarks of mutual f und schemes
- Revised regulatory framework for NBFCs
- India updates - Proposed
- Accounting updates
- Feedback on post implementation review of Ind AS 109 classification and measurement
- Auditing updates
- Exposure drafts of amendments to various engagement and quality control standards and other documents
- Accounting updates
- International updates Effective
- Auditing updates
- PCAOB issues staff guidance on audit evidence from other sources
- US GAAP updates
- FASB provides new private company practical expedient
- New FASB Standard improves consistency in accounting for acquired revenue contracts with customers in a business combination
- Auditing updates
