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In this session of the Voices on Reporting webinar, some of the key updates that were discussed are as follows:

  • Key implementation issues: Financial reporting matters e.g. Company Auditor’s Report Order (CARO) 2020, Schedule III requirements, etc.
  • Financial reporting in uncertain times: Potential accounting and disclosure implications for companies as a result of global economic uncertainty
  • Key amendments to Ind AS: These amendments are applicable for accounting periods beginning on or after 1 April 2022
  • Related party disclosures: Provisions and clarification from SEBI and other regulatory updates
  • Climate related disclosures: Potential impacts of the climate-related matters on an entity’s financial statements including International updates relating to climate-related disclosures and disclosure of sustainability related financial information.