Tag: Guidance Notes
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 …
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 …
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 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.