Accounting and Auditing Update July 2025

Key takeaways

This AAU edition explores consolidation of CSR trusts under Ind AS and outlines key accounting considerations for intra-group mergers, focusing on the pooling of interests’ method and challenges in determining appropriate carrying amounts.

Accounting and Auditing Update June 2025

Key takeaways

This AAU edition features articles on applying Ind AS 109 to electricity-based commodity contracts, including PPAs, and on trends in annual results publication by India’s top listed companies, highlighting sectoral shifts and global comparisons.

First Notes July 2025

Key takeaways

SEBI has issued revised RPT standards, effective 1 September 2025, mandating uniform information disclosures for audit committee and shareholder approvals of related party transactions, replacing earlier circulars and ensuring compliance with LODR regulations.

Voice on Reporting June 2025

Key takeaways

The Firm’s ‘Voices on Reporting’ webinar for the quarter ended 30 June 2025, covered IFRS 18, amendments to Ind AS 21, SEBI updates, and other recent regulatory developments in financial reporting.