PwC Reporting Perspective - January 2016
mauli...@in.pwc.com
Hope you all are well.
Attached PwC Reporting Perspective - January 2016 which covers how the accounting regime for share-based payments will change for corporate India under Ind AS, and how this is expected to have a significant impact, especially for companies which use such plans as an important component of their total employee remuneration package. This also covers some of the key concepts of the new/proposed leasing standard of the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), recent updates from regulators—RBI, IRDA and SEBI—in the context of Ind AS implementation.
The key recommendations of the committee constituted for the implementation of corporate social responsibility (CSR) policies are summarised in this edition. An overview of the base erosion and profit shifting (BEPS) project, along with the measures proposed under each action is given. The key highlights of the 2015 American Institute of Certified Public Accountants (AICPA) National Conference on Current Securities Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) Developments are included in this edition.
I hope you find this newsletter informative and of continued interest.
Please click here to access previous editions of the newsletter: http://www.pwc.in/publications/index.jhtml
Thanks and regards
Maulik Shah
Price Waterhouse
Direct: +91 (0) 22 6669 1000 | Mobile:
+91 (0) 92 2425 2758
Email: mauli...@in.pwc.com
Price Waterhouse
252, Veer Savarkar Marg, Shivaji Park
Dadar, Mumbai 400 028, India
The information transmitted, including any attachments, is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon, this information by persons or entities other than the intended recipient is prohibited, and all liability arising therefrom is disclaimed. If you received this in error, please contact the sender and delete the material from any computer.