All articles by Shivam Mishra
Shivam Mishra
AICPA urges guidance on small business research costs
AICPA is advocating to allow eligible small business taxpayers to deduct domestic research costs directly on their 2024 federal income tax returns.
ICAS awards accountancy students 2025 Charles Scott Prize
Awarded annually, the award recognises outstanding academic achievement in accountancy programmes across the country.
EFRAG feeds back on IASB exposure draft on provisions improvements
EFRAG noted in its feedback that while the proposed changes to the present obligation criterion clarify some aspects, they also introduce ambiguity.
Simandhar Education partners with Becker for exam prep
Becker said that the collaboration will play a key role as global organisations expand in India and Indian firms align with international accounting standards.
CPA Australia and Muhammadiyah universities collaborate
The initiative builds on a master cooperation agreement made in 2024 with Majelis Diktilitbang PP Muhammadiyah.
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ACCA and EY release policy paper on AI assessments
ACCA and EY’s report covers a wide range of AI evaluations including technical, governance and compliance assessments, as well as more traditional assurance and audits.
CPA Australia warns against tax burden on big businesses
Concerns about the complexity of introducing cashflow taxation.
ICAEW highlights accountants’ role in implementing MLRs
The reforms focus on targeted regulation, increased transparency, and stronger supervision, impacting accountants, trust and company service providers.
ICAI revises tax audit limits for chartered accountants
The revised guidelines specify that the limit of 60 tax audits cannot be distributed or shared among partners in a CA company.
FASB introduces guidance on credit losses for receivables
The new ASU provides optional guidance to address challenges in applying Topic 326.