India
Accounting and Auditing Update

 

The Accounting and Auditing Update, a monthly publication by KPMG in India aims at providing timely inputs on recent regulatory updates in addition to analytical articles on topics relevant to the sector.
The June 2013 edition of the Accounting and Auditing Update focuses on trends in financial reporting that go beyond the normal financial statements that we have been traditionally accustomed to. In this issue, we study and highlight the increasing use of combined financial statements and amendments to consolidation requirements for investment entities under IFRS. We also describe some of the accounting challenges specific to the retail industry. This publication also captures certain recent regulatory updates and the PCAOB’s new auditing standard on audit committee communications.

This issue includes :

 

  • Combined Financial Statements
  • Accounting Issues in the Retail Industry
  • Consolidation relief for investment entities under IFRS
  • PCAOB’s new auditing standard on audit committee communications
  • Regulatory updates

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June 2013 (PDF, 1 MB)