India’s NBFC sector — spanning asset finance, housing finance, microfinance, MSME lending, and structured credit — is headquartered disproportionately in Mumbai.
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Compulsorily convertible instruments — including Compulsorily Convertible Debentures, Compulsorily Convertible Preference Shares, and warrants — have become the dominant capital structure
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Employee Stock Option Plans carry more regulatory complexity than most founders and CFOs initially expect. A single ESOP grant in an
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Ind AS 117, India’s adoption of the IFRS 17 Insurance Contracts standard, represents the most significant change to insurance accounting since
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Credit enhancement valuation is a specialised discipline within structured finance that sits at the intersection of financial engineering, credit risk modelling,
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Goodwill impairment testing under Ind AS 36 is one of the most consequential and most contested areas of financial reporting valuation
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The classification of financial instruments as debt or equity under Ind AS 32 is one of the most consequential accounting judgments
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Expected Credit Loss modelling under Ind AS 109 is, at its core, a valuation exercise — it is the determination of
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Warrants and Stock Appreciation Rights occupy a distinct analytical space within equity-based compensation that is often conflated with standard ESOP valuation
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