Tag: Guidance Notes
The Institute of Cost Accountants of India (ICAI) has released 'Guidance Note on GST Annual Return' for acquainting the Members and Stakeholders with the newly notified Form GSTR-9 and …
ICAI has released 'Implementation Guide' for 'Revised Tax audit Report (Form 3CD)' applicable from 20 Aug. 2018. This guide will supplement the ICAI's 'Guidance Note on Tax Audit (2014)' …
ICAI has withdrawn Guidance Note on Accounting for Real Estate Transactions (applicable to Ind AS entities), originally issued based on principles of Ind AS 11 (Construction Contracts) and Ind …
In view of substantial changes made by CBDT in 2014 in the formats of tax audit report, the ICAI has issued the Revised edition 2014 of Guidance Note on …
The AASB of ICAI has issued Revised Guidance Note on Bank Audits (March 2018 Edition), meant for detailed guidance of members on various important items of financial statements of banks, …
ICAI has released 6th Edition (Nov. 2017) of the Guidance Note on Report Under Section 92E of the Income Tax Act, 1961 (Transfer Pricing). This Guidance Note was last …
The ICAI has published "Guidance Note on Division II- Ind AS of the Schedule III to the Companies Act, 2013", for benefit of the Members as well as the …
The Direct Taxes Committee of ICAI has published a "Technical Guide on Income Computation and Disclosure Standards (ICDS) - First Edition July, 2017", in view of the fact that 10 Nos. …
ICAI's Guidance Note on Audit of Consolidated Financial Statements (Revised 2016 Edition) relating to procedures for preparation and presentation of consolidated financial statements under AS/ Ind AS, has been …
ICAI's Guidance Note on Accounting for Oil and Gas Producing Activities (applicable for entities under 'Ind AS' for accounting periods commencing on or after 1 April, 2017).