India: Accounting Standards

India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.

Running an SME in South Africa often feels challenging. Organizations find themselves chasing deadlines most of the time. VAT dates arrive quickly, and paperwork piles up in different systems.

The Corporate Laws (Amendment) Bill, 2026 marks a significant development in India’s corporate regulatory framework. The Bill seeks to amend both the Limited Liability Partnership Act, 2008...

The Ministry of Corporate Affairs ("MCA") on August 13, 2025, issued the Companies (Indian Accounting Standards) Second Amendment Rules...

In this Lexpresso special, we decode the Companies (Indian Accounting Standards) Second Amendment Rules, 2025—a major shift for CFOs and finance leaders.

In corporate reporting, consistency between statutory requirements and accounting standards is essential for ensuring transparency and accurate classification.

In a notable affirmation of artistic freedom, the Delhi High Court recently rejected an interim injunction against the release of the web series "Tribhuvan Mishra CA Topper" on Netflix. Delivered by Justice Navin.

The Ministry of Corporate Affairs (MCA), via Notification No. G.S.R. 414(E) has notified the Investor Education and Protection Fund (IEPF) Authority (Accounting, Audit...

As opposed to acquiring 100% (one hundred percent) of the share capital of a company incorporated in India upfront or with an element of deferred consideration...