Regulation

    12 pages carry this tag.

    Concept Guides

    Concept Guide

    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.

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    News & Trends

    Economy & Policy

    Compliance Calendar

    SEBI, NSE, and BSE regulatory circulars summarised in plain language for Indian market participants, with dates and source links.

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    Glossary

    Glossary

    SEBI LODR

    SEBI regulations that govern how listed companies must report data, maintain corporate governance, and disclose material information.

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    Glossary

    SEBI PIT

    SEBI regulations that prohibit trading by insiders with unpublished price-sensitive information (UPSI). Covers designated persons and relatives.

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    Glossary

    SEBI SAST

    The 'Takeover Code' governing acquisition of substantial shares, open offers, and change of control in listed companies.

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    Glossary

    SEBI ICDR

    Regulations governing public issues (IPOs), rights issues, preferential allotments, and QIPs. Sets eligibility and disclosure requirements.

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    Glossary

    Account Aggregator

    An RBI-regulated framework for secure, consent-based financial data sharing between financial institutions.

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    Glossary

    Demat Account

    An account to hold securities (shares, bonds, ETFs) in electronic form. Managed by depositories NSDL or CDSL.

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    Glossary

    MCA Form AOC-4

    Mandatory annual filing with Registrar of Companies containing a company's financial statements, auditor's report, and board report.

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    Glossary

    MCA Form MGT-7

    Annual return form containing information about shareholders, directors, and company structure filed with Registrar of Companies.

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    Glossary

    T+1 Settlement

    Settlement cycle where trade-related settlements happen within 24 hours of the transaction. India moved to T+1 in 2023.

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    Glossary

    Circuit Breakers

    Price bands set by exchanges (NSE/BSE) to halt trading during extreme volatility. Index-wide and stock-specific circuits exist.

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    Related topics: Valuation, DCF, Relative Valuation, Cost of Capital, Financial Statements, Cash Flow, Earnings Quality, Red Flags