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Articles by Nikita Aggarwal

Ind AS 8 - Errors vis a vis AS 5 - Prior period items

Nikita Aggarwal 04 January 2021 at 09:56

In this article, we discuss the key differences between Ind AS 8 and AS 5, some key practical issues related to that, voluntary revision under Companies Act 2013, and implications in the Auditor's Report.

CARO 2020 - Change in Reporting with Change in Vision

Nikita Aggarwal 04 March 2020 at 10:20

CARO 2020 - Change in Reporting with Change in Vision

What are Blue Chip Companies?

Nikita Aggarwal 17 July 2018 at 11:26

There are literally thousands of companies listed on exchanges in India but there are few companies which are stable when it comes to finances and other financi..