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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
07 June 2017

Following the Hon'ble Finance Minister’s announcement on Feb 16, 2015 to introduce new accounting standards which are converged with International Financial Reporting Standards (IFRS), India will now have two sets of Accounting Standards (AS) viz. • Existing Accounting Standards under Companies...

/en-gb/insights/publications/transition-to-indian-accounting-standards-a-time
02 June 2017

The India business landscape faces a host of challenges in the indirect tax structure emanating from: Multiplicity of taxes at the Centre & State levels, Cascading of taxes, Fixation of situs of sale-Local sale vs Central Sale, Issues regarding double taxation viz. works contract, software, etc.,...

/en-gb/insights/publications/gst-in-india
26 May 2017

The Hon'ble Finance Minister in the presentation of the Union Budget for 2014-15, proposed the adoption of Indian Accounting Standards (Ind AS) that are converged with International Financial Reporting Standards (IFRS). In view of this, India will now have two sets of Accounting Standards (AS...

/en-gb/insights/publications/indian-accounting-standards-(ind-as)-at-a-glance
17 May 2017

Accounting Policies are the base for preparation of a better financial statements and documenting these policies in a comprehensive manner. Policy manual is a must to have document in today’s environment, which narrows down the gap between technical guidance and its implementation in spirit.BDO...

/en-gb/insights/publications/accounting-policy-manual
17 May 2017

India is undoubtedly one of the most favourable destinations for ambitious businesses looking at fast growth. According to BDO’s last Global Ambitions report, a quarter of UK CFOs are planning to increase their existing investment into India, and one in ten is planning to enter the Indian market...

/en-gb/insights/publications/bdo-india-advisory-services
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