Category Archives: Guidance Note

GUIDANCE NOTE ON DIVISION II – IND AS SCHEDULE III TO THE COMPANIES ACT, 2013 July 2019 Edition by ICAI

By | July 4, 2019

GUIDANCE NOTE ON DIVISION II – IND AS SCHEDULE III TO THE COMPANIES ACT, 2013 (Revised July 2019 Edition) he Division I to the Schedule III of the Companies Act, 2013 lays down the format for preparation of the financial statements by the Companies that are required to comply with Companies (Accounting Standards), Rules, 2006,… Read More »

Guidance Note on Report of Board of Directors by ICSI

By | May 21, 2019

Report of Board of Directors The Board’s Report is an important means of communication by the Board of Directors of a company with its stakeholders. The Board’s Report provides the stakeholders with both financial and non-financial information, including the performance and prospects of the company, relevant changes in the management and capital structure, recommendations as… Read More »

Guidance Note Bank Audit 2019 Section B – Foreign Exchange Transactions and Integrated Treasury

By | January 19, 2019

Guidance Note on Audit of Banks 2019 edition: Section B – Foreign Exchange Transactions and Integrated Treasury issued by the Auditing and Assurance Standards Board – (18-01-2019) Download Guidance Note on Audit of Banks 2019 edition Section B – Click here Related Post Guidance Note on Audit of Banks 2019

FAQs on The Insolvency and Bankruptcy Code 2016

By | May 6, 2017

FAQs on The Insolvency and Bankruptcy Code 2016 ICAI has released FAQs The Insolvency and Bankruptcy Code 2016 Members may also refer “Frequently Asked Questions on the Insolvency and Bankruptcy Code, 2016”, as brought out by ICAI. It has been designed in a question and answer format and it is comprehensive and a handy book. Soft… Read More »

Guidance Note on Audit of Banks 2017 issued by ICAI – Auditing and Assurance Standards Board

By | February 27, 2017

Guidance Note on Audit of Banks 2017 edition issued by the Auditing and Assurance Standards Board – (27-02-2017) The Auditing and Assurance Standards Board of the ICAI has today issued the Guidance Note on Audit of Banks 2017 edition. For the benefit of the members, complete text of the Guidance Note and the contents of… Read More »

SEBI Guidance Note on Board Evaluation

By | January 6, 2017

Guidance Note on Board Evaluation CIRCULAR SEBI/HO/CFD/CMD/CIR/P/2017/004 January 5, 2017 To All listed entities Sir / Madam, Sub: Guidance Note on Board Evaluation 1. The Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”) contain broad provisions on Board Evaluation i.e. evaluation of the performance of: (i) the Board as… Read More »