Articles by CA Kushal Soni
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Bank Audit: Recent Changes and Key Aspects
Bank audit is one of the most critical functions auditors perform every year. Bank Audit plays an important role in promoting confidence in the financial information provided by banks to various stakeholders. Here are the key changes in Bank Audit due to COVID-19 outbreak.
Key Highlights of Vivad Se Vishwas Scheme
Key Highlights of Vivad Se Vishwas SchemeOn 01st February, 2020 Hon’ble Finance Minister in Budget Speech announce this scheme which is now seen as a gold...
Important points for Bank Audit while auditing MSME borrowers
90 days delinquency norm is a condition for classification of majority of loans into NPA, loans to
Crowd funding platforms and its Legal compliance
Crowd Funding - a new way of connecting investor and startup. Technology intensive crowd funding platforms growing day by day to cater to the funding needs of s...
An insight to IND AS 10 - Events After the Reporting Period
To understand any accounting standard in a better way, it is of most importance to know objective o
Form INC22A - Crackdown on shell companies
One more step towards crackdown of shell companiesForm No. INC-22A "ACTIVE" Active Companies Tagging Identities and VerificationImportant Points: Appl
All about DIR-3 KYC eForm
From 10th July KYC Drive through the e-form DIR-3KYC be operational.MCA is conducting KYC of all Directors of all companies annually through a new eform viz. DI...
Unification of Technology for Professionals
In this highly IT enabled compliance environment, professionals like CA CS CMA are still struggling to get suitable system requirements fulfilled for various fi...
Treatment of Some Special Nature Transactions as per Ind AS 115 / IFRS 15
Treatment of Contract costs Incremental costs of obtaining a contract Costs to fulfil a
Ind AS 115 (based on IFRS 15) Revenue from Contracts with Customers - Simplified
Ind AS 115, Revenue from Contracts with Customers (based on IFRS 15), notified on 28 March 2018 by MCA. The new standard is effective for accounting periods be...
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