limited review

The word “document” is used to refer to a written or printed paper that bears the original, official, or legal form of something and can be used to furnish decisive evidence or information. “Documentation” refers to the act or an instance of the supplying of documents or supporting references or records. Full Article

1. Background SEBI Committee on Disclosures and Accounting Standards (SCODA) is the standing Committee of SEBI that advises on matters relating to disclosures and accounting standards. As part of a review of the extant norms relating to disclosure requirements and accounting standards for listed entities, the Committee has deliberated on certain issues, the details of [...] Full Article

Sebi will soon offer listed companies the option of switching over to the International Financial Reporting Standards for improved corporate governance, but is yet to take a decision on allowing quarterly audits, due to stiff opposition from companies themselves. Full Article

A peer review of statutory auditors of listed companies may have become mandatory from April this year, but the Securities Exchange Board of India (Sebi) is yet to come out with a notification on the same. This is essential as listed companies are regulated by Sebi. Both the Institute of Chartered Accountants of India (ICAI), [...] Full Article