Tag: Guidance Notes
ICAI has released Revised Guidance Note (2023 Edition) on Tax Audit under Section 44AB of the Income Tax Act, 1961, incorporating amendments by Finance Act, 2023.
Discover ICAI's exposure draft on the "Guidance Note on Transfer of Capital Reserve," offering clarity and guidance on reserve transfers under Ind AS.
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.
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 has released the Guidance Note (2022) on Transfer Pricing Reports u/s 92E, which integrates amendments made by the Finance Act 2022.
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 …
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 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 …
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’ …
ICAI has withdrawn Guidance Note on Accounting for Real Estate Transactions (applicable to Ind AS entities), originally issued based on principles of Ind AS 11 (Construction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 …