The American Institute of CPAs' Auditing Standards Board proposed a set of updates to its attestation standards regarding sustainability and other emerging assurance issues.
An exposure draft approved by the AICPA board updates baseline standards and addresses sustainability and other emerging ...
ITAT Mumbai held that fair valuation loss on principal-protected debentures linked to NIFTY Index is not a contingent liability. The loss was allowed as expenditure under Section ...
The government plans to merge the ICDS and IndAS accounting standards by FY27 to reduce litigation and the dual-reporting ...
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