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Voices on Reporting : December 2015
Voices on Reporting : December 2015
In this month’s call, we covered key financial reporting and regulatory matters that are expected to be relevant for stakeholders as they approach the quarter ending 31 December 2015.
In this month’s call, we covered key financial reporting and regulatory matters that are expected to be relevant for stakeholders as they approach the quarter ending 31 December 2015.
Our call included updates from the Ministry of Corporate Affairs (MCA), the Securities and Exchange Board of India (SEBI), the Reserve Bank of India (RBI), the Institute of Chartered Accountants of India (ICAI), the Insurance Regulatory and Development Authority of India (IRDA), the International Accounting Standards Board, etc. Some of the recent emerging issues on which we will provide an update on the call are as follows:
- Applicability of Ind AS and reporting on Internal Financial Controls over Financial Reporting (IFC) being three months away
- Important provisions of the Listing Regulations issued by the SEBI which becomes applicable from 1 December 2015
- The recently released exposure draft of draft guidance note on important issues relating to Schedule II to the Companies Act, 2013 issued by the ICAI
- Status on Ind AS implementation roadmap for insurance sector, banks and Non-Banking Financial Companies (NBFCs)
- SEBI provides relaxation to listed entities for filing financial results under International Financial Reporting Standards (IFRS)
- Some key challenges/ issues on implementation of Income Computation and Disclosure Standards (ICDS) which are applicable for previous year commencing from 1 April 2015.
Downloads:
Slide deck - December 2015(PDF, 288 KB)
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