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23 June 2017

An expected credit loss approach will depend mainly on the quality and availability of credit risk data. A lack of historical credit risk data will make application of Ind AS 109 more challenging. Entity need to develop the information system which should be capable of getting this information’s....

/en-gb/insights/publications/expected-credit-losses
19 June 2017

Rules for computing interest on secondary adjustmentAs an enabling provision to secondary adjustment concept introduced by Finance Act 2017 in Indian Transfer Pricing Legislation; the Central Board of Direct Taxes has issued a Rule prescribing the time limit   for receipt of money in India to the...

/en-gb/insights/alerts-updates/transfer-pricing-update-interest-on-secondary-ad
18 June 2017

Revenue cycle management (RCM) is part of the financial process that healthcare facilities use to track patient care episodes from registration and appointment scheduling to the final payment of a balance. The RCM Process is operated utilizing Industry customized medical billing softwares. The...

/en-gb/insights/publications/revenue-cycle-management
18 June 2017

Today customer expectations, technological capabilities, regulatory requirements, demographics and economics are together creating a crucial change. This leads to the need for banking institutions to get ahead of these challenges and adopt a proactive approach to security.There is a noticeable...

/en-gb/insights/publications/cyber-security-in-banking-industry
17 June 2017

The Ministry of Corporate Affairs (“MCA”) had notified on June 05, 2015 certain provisions of the Companies Act, 2013 (“the Act”) that shall not apply to Private Limited Companies, Companies defined under section 8 and Government Companies or shall apply with such exceptions or modifications as...

/en-gb/insights/alerts-updates/corporate-law-update-exemptions-of-certain-provi
12 June 2017

The Indian Government has recently notified revisions to the Safe Harbour Rules, which fall within the purview of the Indian Transfer Pricing Regulations. Safe Harbours represent a scheme whereby taxpayers can adopt the rates prescribed and the same are considered to be at arm’s length by tax...

/en-gb/insights/alerts-updates/cbdt-notifies-revised-safe-harbour-rules
08 June 2017

FIPB abolishment & Way forwardThe Union Cabinet, vide a press release dated May 24, 2017, had given its formal approval to the phasing out of the Foreign Investment Promotion Board (‘FIPB’). However, there was no clarity on the revamped approval system for the Foreign Direct Investment (‘FDI...

/en-gb/insights/alerts-updates/abolition-of-foreign-investment-promotion-board-an
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