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Accounting and Auditing Update October 2014

Accounting and Auditing Update October 2014

The October 2014 edition of the Accounting and Auditing Update provides insights into the microfinance sector in India and its distinct story of a turnaround, continuing challenges and opportunities.


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Accounting and Auditing Update October 2014

We cover an article on the Companies Act, 2013 – reporting on internal financial controls and highlight some of the critical aspects of these requirements. This month we have covered some additional perspectives on related party transactions. This issue also covers recent changes to the tax audit report and key accounting and reporting issues associated with the foreign direct investment in the retail cash and carry sector. As is the case each month, we cover key regulatory developments during the recent past including a summary of the proposed amendments to Ind AS relating to carve-outs/ins from IFRS.

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