We are an Indian professional services firm of Chartered Accountants dedicated to effectively serving Indian and International businesses since last four decades. Bathiya takes pride in being a full-service integrated firm having a strong research-based and technology-driven approach for providing effective solutions to businesses. With presence in major metros and other cities, the eight locations enable a seamless service-delivery capacity across India.
IFRS 18 replaces IAS 1 Presentation of Financial Statements. It carries forward many requirements from IAS 1 unchanged. IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, but companies can apply it earlier. IFRS 18 is an upcoming...
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The new Overseas Investment ('OI') regime notified by the Government of India and Reserve Bank of India dramatically changes the overseas investment landscape from India. We discussed the below pointers at recently held client webinar. [embeddoc url="https://www.bathiya.com/wp-content/uploads/2022/08/OI-Webinar.pdf" download="all"]
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Most countries, businesses and companies are expected to be impacted by the Covid-19 pandemic and the increased economic uncertainty may have major financial reporting consequences . Entities would need to consider the financial impact on itself and the areas of the financial statements that will be...
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The Indian economy is at a cusp of exponential inorganic business activity. The nuances of M&A transactions are relatively atypical and require understanding of such a process. This guide aims to enable business owners and entrepreneurs’ to understand M&A sale transaction process in India and...
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Overview After 50 years UAE Ministry of Finance (“MoF”) has on Monday, 31 January 2022 rolled out the road map of its plans to impose Federal Corporate Tax (“CT”). Earlier on 26 July 2021, the MoF, had issued an official statement confirming the UAE's...
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I. Background Even since the introduction of Companies Act, 2013 in the year 2014 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”), corporate governance and Related Party Transactions (RPTs) has been an area of focus for the regulators, more so in light...
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The Application for Advance Ruling filed by Karnataka based Columbia Asia Hospitals Pvt Ltd highlighted the concept of Supplies between related and distinct entities among the taxpayers. A lot of controversy ran around about the concept and its consequences and by Appellant Authority affirming the...
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SEBI introduces additional confirmatory checks for schemes involving Listed entities. SEBI introduced circular on schemes of arrangement by Listed entities. Listed Companies proposing to enter into schemes of arrangement are required to comply with the requirements Securities Contracts Rules, 1957 as applicable and the provisions...
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MSMEs (Micro, Small and Medium Enterprises) are the backbone of India's economy. Over 6 crore MSMEs operate in various parts of India in the manufacturing, services and trading segment. MSMEs contribute about 30% to India's GDP and almost half of the exports from India. The...
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Amidst the various challenges that Covid-19 poses, the challenge to corporate governance, compliance and legal impacts is one of the steepest. Prompt relaxations by regulatory authorities has mitigated the difficulties to some extent. Ankit Davda, Partner pens his thoughts in BCAS Journal, on Impact on...
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Meaning: For a layman, the term ‘Due Diligence’ means the reasonable verifications and precautions taken to identify or prevent foreseeable risks. It is the process of evaluating a business situation diligently from various aspects before arriving at a decision. In the context of an M&A...
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One of the key factors that holds back the credit market is the mechanism of resolving insolvency or failure of a borrower to make good the promise made to the lenders. The structure of the bankruptcy and insolvency process in India before the enactment...
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Stock Appreciation Rights is a scheme under which the participants, being directors, officers or employees of the company, are entitled to receive cash on account of appreciation in stock prices of the company, subject to fulfilment of certain vesting conditions. 1. Introduction SARs are frequently...
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The auditing profession is perhaps one of the most ‘standardized’ profession from the lot of all contemporary professions. So much so that even the outcome of the work performed by the auditors, i.e. the format of the audit report was a standardized format across companies....
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The year 1991 was a watershed moment for India. With the opening up of economy came in challenges in the international tax arena. This resulted in beginning of the Indian transfer pricing regime. Since 2002, there has been a steep escalation in transfer pricing disputes...
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Valuation Standards – An attempt to standardize subjectivity [As first published in The Bombay Chartered Accountant Journal] ‘Valuation is the process of determining the economic worth of a subject under certain assumptions and limiting conditions for a particular purpose on a particular date.’...
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Taxation, especially direct taxation is a key driver in most of the modern day corporate restructuring and investment transactions. The outcome and efficiencies of a transaction can be completed diverse in different tax positions. In the ever-evolving world of direct tax provisions affecting corporate restructurings...
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Corporate Governance Framework The Corporate Governance refers to the minimum governance standards which every corporate need to follow to protect the interests of all stakeholders. Over the past decade, policymakers in India have been acutely conscious of the importance of corporate governance –...
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Business valuation is a set of processes and procedures used to determine the economic value of an entity or set of assets. Though there are standards and premises of value that must be established at the beginning of any engagement, it is equally important to...
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Goods and Services tax (GST), which is considered as a historic reform, is now around the corner. The target date to roll out the new indirect tax regime is scheduled on July 1st, 2017 after the decision reached at 9th meeting of all-powerful GST Council....
Read More The Indian economy is at a cusp of exponential inorganic business activity. The nuances of M&A transactions are relatively atypical and require understanding of such a process. This guide aims to enable business owners and entrepreneurs’ to understand M&A sale transaction process in India and...
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Private equity investment is an important phase in the growth of any company and it enables a company to unleash its business offering on a larger scale and to a wider customer base. However, while there are tremendous benefits of a private equity fund infusion,...
Read MoreTodays globalized market-place and access to public markets warrant a strong and independent assurance regime. Bathiya has been actively involved in many independent audit and internal audit en gagements. With specialized teams and partners for each of Independent Audits and Internal Audits, the focus on each of these sub-verticals is maintained and monitored constantly.
Read More...A key focus area of specialization for Bathiya has been to provide solutions across the life-cycle of a transaction. The Firm has been fairly involved in conceptualizing, structuring, negotiating and executing complex Mergers & Acquisitions and Joint Ventures for Indian and international businesses.
With an advisory experience of more than 300 transactions since inception, including advising to India’s largest M&A transaction in recent times, Bathiya is one of the few Indian Accounting Firms to boast such an experience and bandwidth is its Transaction Advisory Practice profile.
The Advisory Practice at Bathiya is a major strength to the Firm and its clients.
The Firm has over the last three decades built-upon strong capabilities in the Advisory Practice and works hand-in-hand with large and mid-market corporates in their endeavour to raise resources or otherwise strengthen their strategic initiatives.
With increasing business complexities and frequent regulatory changes, navigating through the complex maze of taxation and other regulatory compliances becomes a challenge for entities.
At Bathiya the endeavour is to effectively comply with the statutory compliance framework and also find value for the enterprise from effectively meeting the various tax obligations.
The Tax & Regulatory service line covers the services as graphically represented aside.
Regulatory and compliances are enablers rather than compulsions. The benefits of compliance-oriented enterprises directly translates into tangible value creation for all stakeholders in the longer run.
The integrated aptitude of team members at Bathiya, is a critical edge. Armed with specialized qualifications and a separate in-house focussed teams to bank on, Bathiya has been engaged for varied purposes in relation to regulatory matters.
A stronghold service are has been in the area of Corporate Law advisory wherein Bathiya has been engaged for multiple matters including impact assessment and compliance with Companies Act, 2013, shareholder disputes, liquidation assistance, internal restructuring, corporate actions, corporate governance, Securities Exchange Board of India (SEBI) compliances, listing obligation compliances, FEMA, etc.
The team at Bathiya is also engaged in advising in obtaining registrations and approvals from various regulators for various matters, including SEBI, Foreign Investment Promotion Board, Competition Commission of India, Registrar of Companies, etc.
Read More...Today’s edge is tomorrow’s normal. An agile and evolving enterprise adopts technology at the heart of all it does. Being digitally competent enables the scale and efficiencies which are otherwise incapable.
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