Since the advent of Cadbury Committee report under the leadership of Sir Adrian Cadbury in the United Kingdom in the Nineties and implementation of Sarbanes Oxley Act in the US, the incidence of Corporate Governance has come a long way in the global arena of Corporate culture.
Similar wave has touched the Indian shores as well in the form of complete restructuring of the Companies Act 2013, incorporation of converged International Financial Reporting Standards (IFRS) in the form of Ind AS and various guidelines issued by the Securities and Exchange Board of India from time to time on disclosures, insider trading and Acquisition and takeovers.
This work professes to assimilate all these initiatives in global and Indian context and provide the reader a single window for quick understanding of the ramifications of these guidelines in a structured and user friendly manner.
The book covers the following areas:
Corporate Governance under the Companies Act 2013
Corporate Governance under latest SEBI Guidelines
A table of comparison of latest SEBI Guidelines with Clause 49 and Companies Act 2013 and Rules 2014
Reporting of financial results and audit of financial statements
Secretarial standards and secretarial audit
Enterprise Risk Management and Financial Control
Obligations of listed entities non-convertible debt securities or non-convertible redeemable preference shares or both, on Indian depository receipts, securitised debt instruments and mutual funds
Corporate Governance related to not for profit organizations
Corporate Social responsibility.