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Contents
Grant Thornton Bharat presents the latest edition of the Monthly GAAP Bulletin that summarises significant recent 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 the month of August 2021.
Quick snapshot of some key updates
India updates – Effective
Accounting updates
- RBI issues Master Direction on Financial Statements-Presentation and Disclosures
Regulatory updates
Companies Act updates
- MCA issues updated Frequently Asked Questions on Corporate Social Responsibility
SEBI updates
- Issue of SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021
- Issue of SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021
- SEBI introduces concept of ‘accredited investors’ in Indian Securities Market
Other regulatory updates
- Issue of Handbook on Claims under the Insolvency and Bankruptcy Code, 2016.
- Amendments to Limited Liability Partnership Act, 2008
- Extension of timeline under Resolution Framework for COVID-19 related stress
India updates – Proposed
Accounting updates
- Exposure Draft on AS 105, non-current assets held for sale and discontinued operations
Monthly GAAP Bulletin - September 2021
This edition covers significant accounting and auditing updates from August