Insights

What we write about

Our editorial focus follows the four disciplines we work in. On transactions and valuation, that means how earnings are normalised in diligence, how working capital pegs are set and disputed, what drives the gap between a valuation and a negotiated price, and which purposes in India require a registered valuer. On financial reporting, it means the practical application of Indian Accounting Standards and their IFRS equivalents, particularly revenue recognition, leases and expected credit loss, where the judgement rather than the rule causes most of the difficulty.

On finance operations, it means the unglamorous mechanics that determine whether reported numbers can be relied on: close timetables, reconciliation design, receivables and payables discipline, and the cash conversion cycle. On analytics and transformation, it means how reporting architecture is chosen, why KPI definitions drift, and how to sequence a systems change so the monthly close keeps running through it.

How we write it

Three rules govern everything published here. Positions are argued from the standard, the regulation or the model rather than from assertion, and sources are cited. Where a matter is genuinely unsettled or depends on facts, we say so instead of manufacturing certainty. And nothing published here is advice on your circumstances; it is context to help you ask better questions of whoever advises you, including us.

Articles reference Indian requirements including the Companies Act 2013, Ind AS, GST, FEMA, SEBI and RBI regulation and the Insolvency and Bankruptcy Code 2016, with IFRS and US GAAP equivalents flagged where the difference matters to an international reader.

New pieces are published on a regular cadence and archived by discipline and sector. twice monthly