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