Vikash Goel

Guide to Mandatory Board Committees for Listed Companies in India

Board of Directors, Directors, IPO, Leadership, Learning /

One of the important things we discuss with promoters as part of our IPO Readiness Assessment is the board structure — specifically, the board committees for listed companies that regulators expect to see in place. We ask whether these committees are formed, whether they’re properly constituted, and whether they’re actually functioning. Most promoters know the […]

Guide to Mandatory Board Committees for Listed Companies in India Read More »

Directors responsibilities and risks under SEBI LODR: What independent and executive directors must know

IPO, Leadership, Learning /

Corporate governance under India’s capital markets framework rests heavily on the shoulders of the board—specifically, on how clearly individual directors understand what the law expects of them. The SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR“) serves as the definitive operating manual for that expectation. Director responsibilities under SEBI LODR may fall into

Directors responsibilities and risks under SEBI LODR: What independent and executive directors must know Read More »

Impairment of Intangibles Under Ind AS 36 / IAS 36: A Checklist for CFOs, Valuers and Auditors

Brand, Financial Reporting, Goodwill, IFRS, Impairment, Ind AS, Intangibles, Technology, Valuation /

Impairment of intangibles under Ind AS 36 is one of the most judgment-heavy areas in financial reporting — and one of the most commonly challenged in audit and NFRA review. Intangible assets and goodwill now form a material share of balance sheets, both in India and globally. This article sets out the technical requirements and

Impairment of Intangibles Under Ind AS 36 / IAS 36: A Checklist for CFOs, Valuers and Auditors Read More »

The NSE IPO: Why are investors excited and what drives its value?

IPO, Valuation /

This NSE IPO valuation analysis is based on the DRHP filed with SEBI on 17 June 2026. Grey market pricing of ₹1,700–₹2,200 per share implies an equity value of roughly ₹4,95,000 crore at the midpoint — though our own NSE IPO valuation estimates, using both multiples and DCF methods, put fair value closer to ₹3,70,000–₹5,90,000

The NSE IPO: Why are investors excited and what drives its value? Read More »