ICAI’s Guidance Note on “Division II Ind AS Schedule III to Companies Act, 2013”
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 …
Tag: Guidance Notes
ICAI’s Technical Guide on Income Computation and Disclosure Standards (ICDS)
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 Clarification and Guidance Note on Audit of Consolidated Financial Statements (Revised 2016)
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 Bank Audit 2017 Revised Edition
The Guidance Note on Bank Audits (2017)- Revised Edition, issued by the AASB of ICAI is meant for detailed guidance of members on various important items of financial statements …
ICAI’s Guidance Note on ‘Accounting for Oil and Gas Producing Activities (Ind AS)’
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).
CBDT’s Revised Guidance Note on FATCA & CRS (Reporting under Rule 114F-114H)
CBDT has issued revised/ updated version of Guidance Note for compliance with FATCA & CRS Reporting Requirements under Income Tax Rules 114F ~ 114H for help of the Financial …
ICAI’s Guidance Note on Reports in Company Prospectuses (Revised 2016)
The ICAI has released 'Guidance Note on Reports in Company Prospectuses (Revised 2016)' relating to reporting requirements relating to financial information to be included in the 'prospectus/ offer documents' …
ICAI’s Guidance Note on Transfer Pricing & Report u/s 92E of Income Tax (Revised Nov. 2016)
The ICAI has released the 5th Edition (Nov. 2016) of the Guidance Note on Report Under Section 92E of the Income Tax Act, 1961 (Transfer Pricing). This Guidance Note …
ICAI withdraws Application Guide on Provisions of Schedule II (Companies Act, 2013)
ICAI withdraws Application Guide on Provisions of Schedule II (Companies Act, 2013) post issuance of Guidance Note on Accounting for Depreciation in Companies in the context of Schedule II …
ICAI withdraws two Guidance Notes on Accounting GN(A) 9 and GN(A) 20
ICAI withdraws two Guidance Notes on Accounting; GN(A) 9 Availability of Revaluation Reserve for Issue of Bonus Shares and GN(A) 20 Accounting for Fringe Benefits Tax.