ICAI releases Exposure Draft of Amendments to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance [Read Draft]
Exposure Draft of the Amendments to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India is now available
ICAI unveils Exposure Draft on Interest Rate Benchmark Reform-Phase 2
The Institute of Chartered Accountants of India ( ICAI ) has unveiled the Exposure Draft on Interest Rate Benchmark Reform-Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16).
International Accounting Standards Board proposes to Amend IAS 16 Property, Plant and Equipment [Read Exposure Draft]
The International Accounting Standards Board (Board) has released an exposure draft proposing to amend IAS 16 Property, Plant and Equipment. The exposure draft was published by the Institute of Chartered Accountants (ICAI) in their official
ICAI Invites Comments on Exposure Draft of Accounting Standard on Related Party Disclosures
The Accounting Standards Board of the Institute of Chartered Accountants in India (ICAI), has released standards on Related Party Disclosures which will be applicable to all companies having net-worth less than Rs. 250 crores including
ICAI releases Exposure Draft of Investment Property
The Institute of Chartered Accountants of India (ICAI) has released exposure draft on Investment Property which is slightly different from the Indian Accounting Standards of the Ministry of Corporate Affairs (MCA).The stakeholders can submit their
ICAI invites views on Exposure Draft of IFRS Practice Statement
The Institute of Chartered Accountants of India (ICAI) invites the comments on the Management Commentary on International Financial Reporting Standards (IFRS) Practice Statement. Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued
ICAI notifies Exposure Draft of Revised Accounting Standards for Public Comments
The Institute of Chartered Accountants of India (ICAI) notified the Exposure Draft of Revised Accounting Standards for Public Comments. The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February
ICAI issues Exposure Draft Guidance Note on the CARO, 2020
The Institute of Chartered Accountants of India (ICAI) has issued an Exposure Draft Guidance Note on the Companies (Auditor’s Report) Order ( CARO ), 2020. The Central Government issued the Companies (Auditor‘s Report) Order, 2020,
ICAI releases Exposure Draft of Standard on Joint Audits [Read Draft]
The Institute of Chartered Accountants of India (ICAI) has released the draft of Standards on Joint Audits for Chartered Accountants. A joint audit is an audit of financial statements of an entity by two or
ICAI issues Exposure Drafts of Engagement and Quality Control Standards for public Comments
The Auditing and Assurance Standards Board (AASB) of the Institute of Chartered Accountants of India (ICAI) has issued the Exposure Drafts of following Engagement and Quality Control Standards for public comments on 11th July 2023.
ICAI Issues Exposure Draft Standard on Sustainability Assurance Engagements
The Institute of Chartered Accountants of India (ICAI) has issued Exposure Draft Standard on Sustainability Assurance Engagements (SSAE) 3000 Assurance Engagements on Sustainability Information. Sustainability Reporting Standards Board (SRSB) of the Institute of Chartered Accountants
ICAI releases Exposure Draft on Accounting Standards on Borrowing Costs
The Accounting Standards Board of the Institute of Chartered Accountants in India (ICAI), has released standards which will be applicable to all companies having net-worth less than Rs. 250 crores including non-corporate entities. The Indian
ICAI releases Exposure Draft on COVID-19 related Rent Concessions
The Institute of Chartered Accountants of India ( ICAI ) has released the Exposure Draft on COVID-19 related Rent Concessions. As a result of the deadly COVID-19 pandemic, many lessors around the world have provided,
ICAI releases Exposure Draft of Guidance Note on Transfer Pricing [Read Draft Guidelines]
The Institute of Chartered Accountants of India (ICAI), the apex body of the Chartered Accountants, has recently released the Exposure Draft of the Guidance Note on Report under section 92E of the Income-Tax Act, 1961
ICAI releases Exposure Draft of 2024 Edition Guidance Note on Bank Audits
The Institute of Chartered Accountants of India (ICAI) has issued an exposure draft on the 2024 Edition of Guidance Note on Bank Audits. The Auditing and Assurance Standards Board (AASB) of the Institute of Chartered