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: Guidance Notes
ICAI’s Revised Guidance Note on Bank/ Branch Audit (2023)
The ICAI has released 2023 edition of the Guidance Note on Bank Audits, which offers a comprehensive overview of the auditing process applicable for Banks and their Branches.
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 …
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’s Revised Guidance Note on Tax Audit (2022 Edition) u/s 44AB (AY 2022-23)
ICAI has published the “Revised Guidance Note on Tax Audit (2022)“, which is applicable from AY 2022-23 and onwards, for members’ guidance and assistance on various issues relating to …
ICAI’s Guidance Note on CARO 2020 of MCA (Revised/ Updated 2022 Edition)
To align its guidelines with the latest provisions, ICAI has issued this Revised/Updated Guidance Note on CARO 2020 (July 2022 Edition) for Members’ guidance on the revised disclosure requirements …
List of Guidance Notes on Accounting/ Auditing Aspects issued by ICAI
The ICAI’s Guidance Notes on Accounting/ Auditing Aspects are intended to provide members with guidance on matters that may arise in the course of their professional work and on …
ICAI’s Revised Guidance Notes on Ind AS Compliance by Companies/ NBFCs
ICAI has issued revised/updated Guidance Notes (2022 Edition) on Ind AS Compliance by ‘Non Ind AS Companies’ (Division I), ‘Ind AS Companies’ (Division II), and ‘NBFCs’ (Division III) for …
ICAI’s Guidance Note on Accounting for Hydropower Industry: Exposure Draft for Comments
Research Committee of ICAI has invited comments/ suggestions on Exposure Draft of the ‘Guidance Note on Accounting for Hydropower Industry‘, latest by 27/01/2022 via post or email at research@icai.in. …
ICAI’s Guidance Note on Reports in Company Prospectuses (Revised 2019)
The ICAI has issued a ‘Guidance Note on Reports in Company Prospectuses (Revised Edition 2019)’ on the reporting requirements relating to financial information to be included in ‘prospectus/offer documents’ …