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Accounting and Auditing Update January 2014

Accounting and Auditing Update January 2014

The January 2014 edition of the Accounting and Auditing Update focuses on the pharmaceutical sector and provides insights into accounting issues relating to companies operating in the generics space.


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We also cover the complex area of hedge accounting with its accounting
challenges and examine the IASB’s new hedge accounting rules (IFRS 9).
Continuing with our series of articles on the Companies Act, 2013, we have
included in this issue an article highlighting role and responsibilities for
directors and those in positions of governance. The issue also highlights the
implications of the U.K. Bribery Act. This month, we also have covered some
interesting practical aspects relating to the identification of and reporting
obligations concerning related party transactions for Indian companies and an
overview of the key regulatory developments during the recent past including the considering the practical application of an EAC opinion regarding the
amortisation of ‘right of way’ intangible assets.

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