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NFRA Audit Worksho - Panel Discussion As part of the Audit Workshop jointly organised by the National Financial Reporting Authority (NFRA) and the Association of Corporate Advisers & Executives (ACAE), a highly engaging and thought-provoking Panel Discussion was conducted on the theme: Panel Discusion Topic: Going Concern, ECL and Revenue Over a Period of Time The panel brought together distinguished leaders and experts from the profession: CA. Veni Thappar Independent Director CA. Manoj Fadnis Past President, ICAI CA. P. R. Ramesh Former Chairman, Deloitte India & Independent Director The discussion was skillfully moderated by CA. Vivek Newatia, Joint Secretary, ACAE. The session offered deep insights into the practical challenges and regulatory expectations surrounding Going Concern assessments, Expected Credit Loss (ECL) evaluation, and revenue recognition over time. The panelists shared real-world experiences, governance perspectives, and evolving best practices, highlighting the importance of professional judgment, transparency, and robust documentation in complex audit areas. The discussion was highly interactive and intellectually enriching, providing participants with strategic clarity on navigating high-risk and judgment-intensive aspects of financial reporting and audit. #acae #nfra #auditing #paneldiscussion #accounting #professionalexcellence