Quantitative threshold as proposed in Sebi consultation paper may lead to disclosure overload, warns expert“One will have to wait for the fine prints of the amendment, to see how SEBI introduces the quantitative thresholds for determining ‘materi...
Ministry of Corporate Affairs introduces detailed CSR disclosure frameworkUnder the Companies Act, 2013, certain class of profitable entities are required to shell out at least 2 per cent of their three-year annua...
Airlines may hit air pocket on proposed accounting normsThe Indian Accounting Standard 116 (Ind AS 116) -- which sets out the principles for recognition, presentation and disclosure of leases -- ...