Exposure Draft: ICAI Guidance Note on Transfer of Capital Reserve
Discover ICAI's exposure draft on the "Guidance Note on Transfer of Capital Reserve," offering clarity and guidance on reserve transfers under Ind AS.
Tag: Exposure Drafts
RBI Discussion Paper on Securitisation of Stressed Assets Framework (SSAF)
In accordance with RBI announcement of September 2022 on the proposed “Securitization of Stressed Assets Framework (SSAF),” a ‘Discussion Paper’ has been released, inviting comments from stakeholders. Comments may …
Proposed Amendments in IBC 2016: MCA invites comments
MCA has issued a notice inviting online public comments on the proposed amendments in the Insolvency and Bankruptcy Code (IBC) 2016, latest by 07/02/2023. The establishment of an effective …
NFRA to prescribe Annual Transparency Report by PIE Auditors
The NFRA has requested feedback on the proposed new requirement of publishing an annual transparency report (ATR) by the statutory auditors of NFRA-regulated public interest entities (PIEs) from Financial …
List of 16 Social Audit Standards (SASs) with ICAI Framework (2023)
The ICAI has published the final set of its “Social Audit Standards (SASs)” along with the framework. Social Auditors are required to follow these 16 SASs in the social …
Draft ICAI Guidance Note on Audit of Public Charitable Institutions u/s 12A Income Tax
The Institute of Chartered Accountants of India (ICAI) has released an exposure draft of the “Guidance Note on Audit of Public Charitable Institutions u/s 12A of the Income Tax …
CBDT’s Proposed Common ITR Form: Exposure Draft for Comments
The Central Board of Direct Taxes (CBDT) has published/ notified an exposure draft of the proposed Common Income Tax Return (ITR) Form, likely to be applicable from AY 2023-24, …
ICAI’s Guidance Note (2022) on Transfer Pricing Report u/s 92E of Income Tax
The ICAI has released the Guidance Note (2022) on Transfer Pricing Reports under Section 92E of the Income-Tax Act of 1961, which integrates amendments made by the Finance Act …
ICAI Notifies Draft CA Amendment Regulations 2022
Council of the ICAI has released a draft set of proposed amendments in certain clauses of the Chartered Accountants (CA) Regulations, 1988, for review and comments/ suggestions for taking …
Exposure Drafts of Revised Accounting Standards of ICAI
ICAI has decided to revise the Accounting Standards applicable to entities to which Ind AS are not applicable and has accordingly issued the Exposure Drafts of various Revised Accounting …
