ICAI’s Exposure Draft of ‘AS-18: Revenue’
ICAI has issued Exposure Draft of 'Accounting Standard 18 (AS-18): Revenue', which is an upgraded version of ICAI's existing 'AS-9: Revenue Recognition' and has been drafted based on 'Ind …
Tag: Ind AS
ICAI’s Exposure Draft of ‘AS-11: Construction Contracts’
ICAI has issued Exposure Draft of 'Accounting Standard 11 (AS-11): Construction Contracts', which is an upgraded version of ICAI's existing 'AS-7: Construction Contracts' and has been drafted based on …
ICAI’s Exposure Draft of ‘AS-1: Presentation of Financial Statements’
ICAI has issued Exposure Draft of 'Accounting Standard 1 (AS-1): Presentation of Financial Statements', which is an upgraded version of ICAI's existing 'AS-1: Disclosures of Accounting Policies' and has …
ICAI’s Exposure Draft of ‘AS-37: Provisions, Contingent Liabilities and Contingent Assets’
ICAI has issued Exposure Draft of 'Accounting Standard 29 (AS-29): Provisions, Contingent Liabilities and Contingent Assets', which is an upgraded version of ICAI's existing 'AS-29: Provisions,Contingent Liabilities and Contingent …
ITFG ICAI’s Clarifications on Ind AS Implementation Issues
Ind AS Transition Facilitation Group (ITFG) of ICAI has issued a compendium of Clarifications in Feb. 2018 (Bulletin #1 to Bulletin #14) regarding interpretation/ implementation of Ind AS as per …
‘ICAI-IFRS Foundation’ MoU on Copyright Arrangements relating to ‘Ind AS’ and ‘IFRS’
ICAI has entered into Memorandum of Understanding (MoU), on behalf of the MCA (GOI) with the IFRS Foundation, the Regulator of the bodies issuing IFRS, to formalise the mutual …
Companies (Ind AS) Second Amendment Rules, 2018 notified by MCA: Ind AS 12,16, 20, 38 amended
MCA has notified the "Companies Indian Accounting Standards (Ind AS) Second Amendment Rules, 2018" and has amended the Ind AS 12, Ind AS 16, Ind AS 20 and Ind …
ICAI’s Checklist of ‘Ind AS Disclosure Requirements for Companies’
The ICAI has come out with a publication "Indian Accounting Standards (Ind AS): Disclosures Checklist", for guidance of its members, to provide a compilation/ checklist of all the disclosure requirements …
Indian Accounting Standards (Ind AS): An Overview by ICAI (Revised July 2018)
The ICAI has published third edition (July 2018) of the "Ind AS - An Overview" a booklet which provides an overview of the various aspects related to IFRS-converged Indian …
ICAI’s Exposure Draft of Revised Ind AS-109 (Financial Instruments)
The ICAI has issued Exposure Draft of Revised Ind AS-109 (Financial Instruments) for comments from the Members/ Stakeholders latest by 30 June 2018.