NFRA Chairman Ajay Bhushan Pandey told FE that seven such papers are planned for release over the next 2–3 months.

Tenbrunsel, Ann E., Kimberly A. Wade-Benzoni, David M. Messick, and Max Bazerman. "Understanding the Influence of Environmental Standards on Judgements and Choices." Harvard Business School Working ...

The National Financial Reporting Authority (NFRA) has come out with a paper related to the audit of accounting estimates and judgements as part of efforts to enhance communication between auditors and ...

NFRA releases a paper on the audit of accounting estimates & judgments, focusing on Expected Credit Losses (ECL) under Ind AS ...