ARC

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    23
    Sep

    Agritech Companies Need To Build Sustainable Business Model To Thrive

    Anu Chaudhary, Partner, Global Head – ESG Consulting, shares her views on how agritech companies can focus on all the tenets of E, S & G to make their operations more sustainable and build resilience in their operations. With sustainability incorporated into their business strategy, they are at a threshold of rapid growth and positively impacting the societies in which they operate.
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    21
    Sep
    ,

    RBI – Inv Directions for Banks

    Commercial banks' regulatory guidelines on the classification and valuation of investment portfolios are primarily based on a framework introduced in October 2000, drawing upon the prevailing global practices and standards. Given significant developments in international reporting standards on classification, measurement, and valuation of investments, the RBI felt a need to review and update the existing norms. A discussion paper on this subject was issued for public comments on 14 January 2022.
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    28
    Jul
    ,

    Platform development and technology costs

    Recently, there has been a significant increase in companies making material investments in platform development and technology costs. How a company accounts for such costs, i.e., whether they are expensed or capitalized, can significantly impact the reporting company's operating results. In most cases, the decision about which costs need to be capitalized and which costs need to be expensed is subject to critical evaluation of accounting literature and application of accounting judgments.
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