Tag: accounting

15 Jan impairment

 – Siddhant Kandoi Ind-AS 36 was introduced as the Indian Accounting Standards equivalent for IAS 36 (IFRS), covering Impairment of Assets. Under the…

07 Jan registered valuer requirements

After overhauling the Companies Act in 2013, the Ministry of Corporate Affairs of India introduced Clause 247 into the Act in late 2017, introducing…

15 Jul investing in india post covid

In the midst of uncertainty regarding of a post-Covid economy, many international groups find themselves asking tough questions about the future. Is this a…

28 Aug Tax valuations

Buying or selling equity shares in India is covered by multiple laws – the Companies Act 2013, SEBI regulations, FEMA regulations, anti-competitive law (on…

18 Apr Special factors and circumstances affecting valuation

Valuations of companies or equity in India are required for a variety of reasons, usually triggered by mergers, acquisitions or share purchase/sale. The most…

28 Mar Investing in a private company

As financial education grows, more and more high net worth individuals (HNIs) are beginning to realise that diversification is important. Traditionally HNIs have believed…

19 Dec Company Valuations and intangible asset valuations

Most corporates in India carried out company valuations only when regulations mandated it. Thus far, it was mostly only the RBI and SEBI…