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.
As 2014 draws to a close, we step back to look at the practical implications and application challenges associated with the Companies Act, 2013 (the 2013 Act). The December 2014 edition of the Accounting and Auditing Update contains an anthology of our articles, over the past few months, on the key aspects of the 2013 Act. These articles have been updated to include clarifications and implementation related insights that have been gained as companies have sought to apply in practice this landmark legislation.
As is the case each month, we cover key regulatory developments during the recent past as well as highlight the salient aspects of the recently issued guidance note by the Institute of Chartered Accountants of India on the area of internal financial controls.

This issue includes :

 

  • The Companies Act, 2013
    • Increased reporting framework
    • Emphasis on investor protection
    • Impact on auditors
    • Corporate social responsibility: an analysis
    • Enhanced responsibility for directors
    • The impact on M&A/restructurings
  • A step closer to reporting on internal financial control - On the path of better governance
  • Regulatory updates

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