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Will Pakistan be back on FATF Grey list?
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India is expected to advocate for placing Pakistan in the grey list again at the Financial Action Task Force’s (FATF) plenary meeting in J...
India’s first mortgage backed Pass Through Certificates
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Event On 5th of May 2025, Ministry of Finance listed India’s first 'Mortgage backed Pass Through Certificates' (PTC) structure...
Revenue recognition in case of warranty contracts
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It is common for an entity to provide warranty in connection with the sale of a product either as per contract (or) as per the law (or) as...
Revenue recognition basis for fee type charges
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A performance obligation is said to be satisfied over time, even if one of the following criteria is met: Customer simultaneousl...
Documents in export-import context
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Below mentioned are documents that are relevant wrt exports and imports: Certificate of Origin: Is a document that serves as evidenc...
5 points for revenue recognition
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Step 1: Identify Contract with the Customer An entity shall account for a contract with a customer, only when all of the following c...
Allocation of a discount -Ind AS 115
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Recognition of discount Customer is said to have received volume discount for purchasing a bundle of items, if sum of the stand-alon...
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Will Pakistan be back on FATF Grey list?
Amendments to Companies Registration of charges Rules
Listing in permissable jurisdictions
CCI notifies regulations in line with amendments to Competition Act in 2023
Towns of Export Excellence (TEE)
Vendor Reconciliation
Amendment to Ind AS 21 in 2025
Step by Step Guide on Imports process
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