Ind AS vs IFRS vs Indian GAAP
Accounting standards are the rulebook companies follow when preparing financial statements. The rules dictate when revenue is recognised, how assets are valued, and how liabilities are disclosed.
12 pages carry this tag.
Accounting standards are the rulebook companies follow when preparing financial statements. The rules dictate when revenue is recognised, how assets are valued, and how liabilities are disclosed.
SEBI, NSE, and BSE regulatory circulars summarised in plain language for Indian market participants, with dates and source links.
SEBI regulations that govern how listed companies must report data, maintain corporate governance, and disclose material information.
SEBI regulations that prohibit trading by insiders with unpublished price-sensitive information (UPSI). Covers designated persons and relatives.
The 'Takeover Code' governing acquisition of substantial shares, open offers, and change of control in listed companies.
Regulations governing public issues (IPOs), rights issues, preferential allotments, and QIPs. Sets eligibility and disclosure requirements.
An RBI-regulated framework for secure, consent-based financial data sharing between financial institutions.
An account to hold securities (shares, bonds, ETFs) in electronic form. Managed by depositories NSDL or CDSL.
Mandatory annual filing with Registrar of Companies containing a company's financial statements, auditor's report, and board report.
Annual return form containing information about shareholders, directors, and company structure filed with Registrar of Companies.
Settlement cycle where trade-related settlements happen within 24 hours of the transaction. India moved to T+1 in 2023.
Price bands set by exchanges (NSE/BSE) to halt trading during extreme volatility. Index-wide and stock-specific circuits exist.
Related topics: Valuation, DCF, Relative Valuation, Cost of Capital, Financial Statements, Cash Flow, Earnings Quality, Red Flags