Consumer, Retail & E-commerce Home
Article Budget 2023 expectations of retail sector
Top 5 budget 2023 expectations of retail sector
Healthcare and Life Sciences Home
Report Technology transformation for future-ready healthcare
Grant Thornton Bharat - AHPI report delves deep into understanding technology transformation in the Indian healthcare industry
Automotive and Manufacturing Home
Article Post-Budget Article: Impact on the Automotive Sector
The forward-looking approach adopted in the budget towards this sector has been in alignment with the government’s goals of promoting Aatmanirbhar Bharat and moving firmly towards net-zero carbon emissions by 2070, shares Saket Mehra in this insightful article in Financial Express.
Real estate and Construction Home
Article Impact of interest rate surge on the real estate sector
Interest rate hike and its impact on the real estate sector
The Ministry of Corporate Affairs has notified Ind AS 116 with effect from 1 April 2019. Ind AS 116 is based on International Financial Reporting Standard 16, Leases (‘IFRS 16’), which became effective starting 1 January 2019.
Ind AS 116 will affect most companies that are involved in leasing, and will have a substantial impact on the financial statements of lessees of property and high-value equipment.
This article on ‘Definition of a lease’ is the first in a series of articles on this topic. The publication delves into the three key evaluations, all of which must be met in order to conclude that a contract is or contains a lease and the transition considerations.
Read full article
Download PDF [169 kb]
Also appears under...