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The December 2013 edition of the Accounting and Auditing Update casts its lens on the telecom sector and provides insights into accounting issues that are relevant to this sector. We also examine accounting implications of different types of outsourcing contracts. Continuing with our series of articles on the Companies Act, 2013, we have included in this issue an article highlighting the impact on mergers, acquisitions and restructurings.
This month, we also examine some accounting complications relating to a relatively common type of benefits/ compensation – car lease arrangements for employees. In addition, we have covered recent developments relating to the SEBI guidance on measures to ensure greater compliance with requirements of the Equity Listing Agreement and an overview of the key regulatory developments during the recent past.