Glossary
Audit Committees
ACs
National Financial Reporting Authority
NFRA
Statutory Auditors
Auditors
Those Charged With Governance
TCWG
The Companies Act 2013
CA 2013
BOD, The Board
The Board of Directors
Independent Directors
IDs
SAs
Standards on Auditing
Standard on Quality Control
SQC
ECL
Expected Credit Loss
Deferred Tax Assets
DTA
DTL
Deferred Tax Liabilities
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
SEBI LODR Regulations
Indian Accounting Standards
Ind AS