The Accounting Standards Board of the Institute of Chartered Accountants of India ( ICAI ) has released the Exposure Draft of the Accounting Standard (AS) 37, Provisions, Contingent Liabilities, and Contingent Assets, issued by The

The Institute of Chartered Accountants of India (ICAI) has issued an explanatory memorandum on the applicability of Audit Quality Maturity Model where the Institute has clarified that the same is not applicable to CA Firms doing

The Institute of Chartered Accountants of India ( ICAI ) has issued Exposure Draft Standard on Auditing for Audits of Smaller and Less Complex Entities (SASE) 200, Overall Objectives of the Independent Auditor and the

In a proactive move to address the evolving needs of Chartered Accountants amidst globalization and increasing professional complexities, the Continuing Professional Education (CPE) Committee of the Institute of Chartered Accountants of India (ICAI) has released

The Institute of Chartered Accountants of India (ICAI) has released the Exposure Draft on Accounting Standard (AS) 109 Financial Instruments. The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in

The Institute of Chartered Accountants of India (ICAI) has released the Exposure Draft of the International Non-Profit Accounting Guidance. “Exposure Draft CIPFA/ED/2022/1 International Non-Profit Accounting Guidance is published by the Chartered Institute of Public Finance

The Institute of Chartered Accountants of India (ICAI) has released the Exposure Draft of the Guidance Note on Report under section 92E of the Income-tax Act, 1961 (Transfer Pricing). The report has been prepared by

The Institute of Chartered Accountants of India (ICAI) has released the exposure draft of amendment of Supplier Finance Arrangements. Also, inviting the comments on the same till 25th August 2023. The announcement states that “As

The Institute of Chartered Accountants of India (ICAI) has issued the Exposure Drafts of amendments to Ind AS 1 and Ind AS 116 for comments from the member Chartered Accountants. “As you are kindly aware

The Institute of Chartered Accountants of India (ICAI) has released the exposure draft on financial instruments with characteristics of equity and proposed amendments to IAS 32, IFRS 7 and IAS1. Indian Accounting Standards (Ind AS)

The Accounting Standards Board of the Institute of Chartered Accountants of India ( ICAI ) has released an exposure draft on Accounting Standard (AS) 1 Presentation of Financial Statements. The Indian Accounting Standards (Ind AS),

The Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an Exposure Draft of Guidance Note on Audit of Banks for comments from the stakeholders. The area of

The Institute of Chartered Accountants of India (ICAI) today released an Exposure Draft of Lack of Exchangeability. Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued by the International Accounting Standards Board

The Continuing Professional Education (CPE) Committee of the Institute of Chartered Accountants of India (ICAI) has recently proposed a set of consequential provisions for non-compliance with CPE hours requirements. This article delves into the Exposure

The Institute of Chartered Accountants of India (ICAI) has released Exposure Draft of AS 113 on Fair Value Measurement and invited comments from the stakeholders on or before October 18, 2022.  The Indian Accounting Standards