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Searching Content indexed under Accounting Standards by Khaitan & Co ordered by Published Date Descending.
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MCA Clarifies The Appointed Date Conundrum
The MCA vide its circular dated 21 August 2019 clarified that appointed date as contemplated under Section 232(6) of the Companies Act 2013 can either be a specific calendar date or a date based on the trigger of a specific event.
India
30 Aug 2019
2
Requirement To Conduct A Limited Review Of The Audit Of All Entities Whose Accounts Are Consolidated With That Of A Listed Entity And Consequent Necessary Procedures
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
India
8 Apr 2019
3
Provisions Relating To Registered Valuers Notified!
There are various provisions in the Act, which require valuation by a registered valuer including issuance of shares on preferential basis, compromise and arrangements between company and its creditors or members, minority shareholding buy-out, liquidation, etc.
India
17 Nov 2017
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