Tag: Guidance Notes
The ICAI has issued exposure draft of "Revised Guidance Note on Report under S. 92E of Income Tax (Transfer Pricing)" after incorporating changes effected by the amendments made under Finance …
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 …
In view of 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 Tax …
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 (applicable for entities under 'Ind AS' for accounting periods commencing on or after 1 April, 2017).
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 …
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 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 …