Assurance EYe – Reporting insights

This publication aims to provide an overview of emerging relevant topics in financial accounting and reporting, accounting solutions and a summary of key regulatory updates.

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Assurance EYe provides insights to interest and inform the core management and finance function of companies. This publication examines ways to deal with the increased challenges of financial reporting and provides "stop and think" moments for business leaders charged with governance.

With heightened organizational complexity and demand for information posing significant challenges to effective corporate reporting, there is a continuous rise in responsibility for the board and the finance function as a whole. Many recent regulatory and accounting changes are adding to the existing set of challenges. The way the economy is repositioning itself, it has become important for companies and their auditors to continuously assess the impact of accounting, financial reporting, compliance and corporate governance and gear up for necessary actions.

This publication provides an overview of SEBI amendments with respect to related party transactions, financial reporting year end considerations, key considerations for audit committees during the 2023 year end including audit trail, accounting solutions with reference to impairment in the disposal group, and capitalization of borrowing cost and summary of key regulatory updates including updates on Listing regulations, REITs/InvITs Regulations , change in control definition and publications issued by ICAI. 

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