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Accounting and Auditing Update

Issue no. 52 | November 2020
Key takeaways
  • The topics covered in this issue are as follows:
    • CARO 2020: Fraud reporting and qualification in an auditor’s report
    • Climate change: Implications on financial reporting
    • ESMA issues its enforcement priorities for 2020
    • Regulatory updates.

First Notes

Key takeaways
  • ‘Hot, off the press’ update on key accounting and regulatory developments that affect reporting for entities in India.
  • Latest update:
    • SEBI streamlines the framework for schemes of arrangement for listed companies

Accounting and Auditing Update

Issue no. 51 | October 2020
Key takeaways
  • The topics covered in this issue are as follows:
    • CARO 2020: Acceptance of deposits and payment of statutory dues
    • Climate change: Potential financial impacts and related disclosures
    • Clarifications on the Resolution Framework for COVID-19 related stressed assets
    • Regulatory updates.

Global Publications

The Future of HR in the New Reality

Key takeaways
  • 95 per cent of CHROs feel that HR has played a leading role in their organisation’s response to the impacts of COVID-19
  • 62 percent of respondents say a skills shortage is preventing their organisation from keeping up with the pace of change
  • 60 per cent CHROs feel that their HR function needs to completely reinvent and transform itself
  • 54 percent respondents ranked investing in new learning and development platforms and virtual working technologies among top technology investment priorities
  • 39 per cent respondents reveal that their organisations will continue to work remotely
  • 38 per cent of HR respondents are helping leaders in their organisations develop new management and leadership skills to support remote working
Sector/People and Change |Release:Nov 20,2020
Sector/People and Change |Release:Nov 20,2020

Venture Pulse Q3 2020

Key takeaways
  • VC investment in India also rose significantly quarter-over quarter – from $1.5 billion in Q2’20 to $3.6 billion in Q3’20
  • Despite very challenging economic conditions due to COVID-19, VC investment in India rose during Q3’20
  • VC investment primarily focussed on highly relevant companies and industries
  • At a sector level, edtech was very strong in India during Q3’20, with numerous deals
  • Large tech giants continued to be very active in India during the quarter
Sector/Private Equity | Release: Oct, 2020
Sector/Private Equity | Release: Oct, 2020

Realising blockchain’s potential

Key takeaways
  • Organisations should not jump blindly into blockchain implementations without a holistic picture of risks
  • To achieve the most value from blockchain, organisations must be responsible for its safety and security
  • Conducting a blockchain risk assessment and addressing key risks could help leverage its efficiencies and cost-effectiveness
  • Our professionals use a five-level maturity scale to assess the robustness of controls over specific activities.
Sector/LoB: KPMG International | Release: September 2018
Sector/LoB: KPMG International | Release: September 2018

Indian Publications

India’s CSR reporting survey 2018

Key takeaways
  • Majority (95 per cent) of surveyed PSUs disclosed their CSR Policy and provided web-link compared to only 55 per cent during 2014-15, up by over 73 per cent.
  • There has been a 10 per cent increase in Indian origin companies that have a stand-alone CSR committee during the current year, from 79 per cent during 2014-15.

Customer experience: the new operational excellence

Key takeaways
  • Personalisation has the highest impact on loyalty and advocacy.
  • Brands that are front runners in personalization of service stay ahead of competition
  • Establishing a sense of Integrity and building trust with a brand is critical for the Indian customer
  • Indian customers want their traditional in-store experience as well as the ease and convenience of an e-commerce experience.
Sector/LoB: Consumer Markets | Release: August 2018
Sector/LoB: Consumer Markets | Release: August 2018

Ind AS: Practical perspectives (NBFCs)

Key takeaways
  • The new framework provides a forward looking expected credit loss framework
  • The ECL norms are likely to result in enhanced loan loss provisions as they also apply to off balance sheet items
  • Objective is to recognise lifetime ECL for financial instruments that have seen significant increase in credit risk since origination
  • The standard also requires companies to segment their loan outstanding based on the risk profiles.
Sector/LoB: Consumer Markets | Release: September 2018
Sector/LoB: Consumer Markets | Release: September 2018