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Monthly GAAP Bulletin - October 2021

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Grant Thornton Bharat presents the latest 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 September 2021. We hope you will find this bulletin informative and useful.

Key highlights of the publication 

India updates – Effective

Regulatory updates

Companies Act updates

  • Extension of time limit for holding AGM

SEBI updates

  • Amendments to SEBI LODR Regulations for debt listed entities

India updates – Proposed

Accounting updates

  • Exposure draft of revised guidance note on Schedule III of Companies Act, 2013
  • Exposure draft of Revised AS 36, Impairment of Assets

Regulatory updates

SEBI updates

  • SEBI Board meeting updates

International updates - Effective

IFRS updates

  • IFRIC update- September 2021