The SEBI’s Proposed Improvements To Interim Financial Reporting Brings Greater International Comparability For India

On Aug. 20, 2013, the Securities and Exchange Board of India (SEBI) issued a discussion paper (the proposal) which seeks to revise the quarterly and half-yearly interim financial reporting and disclosure requirements (interim financial results) for companies listed on Indian stock exchanges. We believe the proposal should improve the consistency and transparency of Indian companies’ interim financial results reporting by bringing it closer to global standards and facilitating better intra year analysis of Indian companies.

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