The regulatory updates publication issued by the Foundation for Audit Quality (FAQ) highlights the latest developments in accounting, auditing and regulatory space in India and internationally. This month’s edition covers important updates on accounting and regulatory matters, other discussion/ consultation papers and publications from regulators for the period from 1 September 2024 to 30 September 2024.

Regulatory updates for September 2024

Some of the key topics covered in this edition include:

MCA notified amendments to Ind AS 116, Leases to include guidance on sale and leaseback transactions involving variable lease payments.
MCA prescribes timelines for filing of Form CSR-2 (Report on Corporate Social Responsibility)
SEBI in its board meeting has approved certain amendments.

Regulatory updates for September 2024 PDF

India updates

India Updates

Accounting update

Updates from MCA

MCA notifies the amendments to Ind AS 116 to include guidance on sale and leaseback transactions involving variable lease payments

Regulatory updates

Updates from MCA

Updates from SEBI

Updates from MoEFCC

Introduction of new standard for Common Effluent Treatment Plants (CETPs)

Discussion/Consultation papers and Publications

Publications

EDs/Consultation papers

Updates from NFRA

Exposure draft of SA 600 (revised)

Updates from SEBI

Update from IASB

IASB proposes improvements to the equity method

Update from FASB

Publications – International

Updates from ISSB

Voluntarily applying ISSB Standards

Update from IAASB

IAASB 2022-2023 Public Report: Balancing Effectiveness and Timeliness in Audit and Assurance Standard Setting

Update from IESBA

IESBA Q&A Update: Clarifying PIE Definition for Global Compliance

Update from IFAC

IFAC Releases Third Installment in Implementation Support Series for Small Firms on the IAASB's Quality Management Standards

Download PDF for the month of September 2024

September 2024 PDF

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