326 results found

The Securities Exchange Board of India ("SEBI") by Circular No. SEBI/HO/MRD/TPD/CIR/P/2025/50 dated 04.04.2025 ("Circular") has prescribed the standardized format for System and Network audit report of Market Infrastructure Institutions ("MIIs").

The Securities and Exchange Board of India (SEBI) issued a circular dated 28 February 2025 on ‘The Industry Standards on Key Performance Indicators (KPIs) Disclosures in the draft Offer Document and Offer Document'.

The Corporate Laws (Amendment) Bill, 2026 marks a significant development in India’s corporate regulatory framework. The Bill seeks to amend both the Limited Liability Partnership Act, 2008...

Few areas of Indian corporate governance have witnessed such sustained regulatory tightening as related party transactions ("RPTs"). The Companies Act, 2013, the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations"), and a steady stream of SEBI circulars (most recently the Industry Standards on Minimum Information for RPT approval ) have together created a framework that is both rigorous and unforgiving. The framework is built on a single premise: RPTs must be approved before they are entered into — not after.

MetLife's Institutional line of business asked experts to work with the eBusiness application development team to help it establish and build an integrated service portal. The new portal would provide a single point of access to all products and allow individuals to perform online self-service such as enrollment, benefit inquiry and other transactions using electronic signatures.

Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...

Impairment is a state when the carrying value of an asset is higher than its recoverable value Alternatively...

Regulation 23 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR") mandates that all related party transactions ("RPT(s)") of listed entities be approved...

The Finance Act 2016 introduced provisions relating to Country by Country Report (CbCR) and Master File pursuant to adoption of OECD's BEPS Action Plan-13 in India.

The Ministry of Corporate Affairs ("MCA") on August 13, 2025, issued the Companies (Indian Accounting Standards) Second Amendment Rules...

There are three discernible levels for professional knowledge management of individuals education, training and continuous professional development.

Conducting a pre-launch Intellectual Property (IP) risk audit is essential for a smooth entry into the Indian market, where “first-to-file” rules and local common law nuances...

India's corporate sector is witnessing a rise in financial irregularities across a range of entities, including listed companies, tech-enabled startups, and promoter-led enterprises...