S. R. Batlboi Articles

Published On - May 26, 2026

Nature-dependent electricity: An overview of upcoming amendments to Ind AS 109 and Ind AS 107

Roadmap of Ind AS for the insurance sector in India

Finance Act 2026: An overview of key accounting implications

New Labour Codes: An overview of key financial reporting implications

Disclosure about climate-related impacts and other uncertainties in financial statements

Getting prepared for year-end reporting

Business Responsibility and Sustainability Reporting: A catalyst for transparency and long-term value

Changes to current vs. non-current classification of liabilities: Are you ready?

Be ready for enhanced transparency on supplier finance arrangements

GST 2.0 – Impact on financial reporting

Ind AS accounting impacts of tariffs

Rethinking transparency: Revised Industry Standards for disclosure of RPT information

Shifting gears in financial reporting framework applicable to REIT and InvIT: Are you ready?

Navigating the revised criteria for Micro, Small and Medium Enterprise (MSME) classification

Amendments to Ind AS 21: Lack of exchangeability

Presentation of impairment/ expected credit losses on financial asset and reversals on impairment

Classification of liabilities as current or non-current is expected to change: Are you ready?

Upcoming changes to the timing of recognition and derecognition of financial instruments: Are you ready?

Ind AS 117: Overview of key implications on accounting for guarantee contracts

Audit trail – Implementation challenges and learnings from first year

Evaluating not-for-profit entities for consolidation under Ind AS 110 : Focus beyond financial returns

Revisiting segment disclosures: Key takeaways from IFRIC’s clarification

Net zero commitment: Need to recognize provision?

Ind AS 117 Insurance Contracts — A standard that affects more than just insurers

IFRS 18 Presentation and Disclosure in Financial Statements: Be ready for a major shake-up in presentation of financial statements

An overview of amendments to Ind AS 116, impacting sale and leaseback accounting

An overview of key accounting implications arising from recent amendments in the Income-tax Act

Board’s sustainability narrative is auditors’ imperative

Classification of derivatives: current vs. non-current

Capitalization of mobilization costs as costs to fulfil a contract with a customer

Auditing in the times of big data

Key Accounting Considerations For Supplier Finance Arrangement

Disclosure of accounting policy information – Material updates

Key considerations for issuing ESOPs to Promoters

Key Amendments to Indian Accounting Standards – An Overview

The Journey to IPO

BRSR - SEBI Framework of Sustainability Reporting

Accounting Solutions

SEBI amendments to Related Party Transactions

What audit committees should prioritize in 2023

Scale Based Regulation (SBR): A Revised Regulatory Framework for NBFCs

A trail where corporate india needs to focus

How analytics can help in better insights, improved governance and enhance decision making

Key performance indicators – communicating the measures that matter

The new dawn in climate change disclosures

Accounting for Production Linked Incentive (PLI) Scheme

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