Guidance Note on Accounting for Oil and Gas Producing Activities (Ind AS) – (13-12-2016) Download Guidance Note on Accounting for Oil and Gas Producing Activities released by Institute of Chartered Accountants of India on 13.12.2016
Guidance Note on Report under section 92E of the Income-tax Act, 1961 (Transfer Pricing) – (Revised-2016) – (02-11-2016) Download Transfer Pricing-Guidance Note (Revised-2016)
Guidance Note on Audit of Consolidated Financial Statements (Revised 2016) The Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India, in 2003, had issued the Guidance Note on Audit of Consolidated Financial Statements to provide guidance to the members undertaking audits of consolidated financial statements. Since the issuance of this Guidance… Read More »
ICAI Guidance Note on Combined and Carve-Out Financial Statements Download Guidance Note on Combined and Carve-Out Financial Statements
Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) ICAI issued Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) Download Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Guidance Note on FATCA and CRS Foreign Account Tax Compliance Act and Common Reporting Standard Guidance Note on FATCA and CRS incorporates further clarifications that were issued on 19.02.2016 & 26.05.2016 and also includes the updated procedure for registration and submission of reports by the financial institutions. Purpose of Guidance Note on FATCA and CRS This Guidance Note… Read More »
The Institute of Chartered Accountants of India Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable) 1. Objective and Scope Objective 1.1 The objective of this Guidance Note is to recommend the accounting treatment by entities dealing in ‘Real Estate’ as sellers or developers. The term ‘real estate’… Read More »
Guidance Note on CARO 2016 Guidance Note on Companies Auditor’s Report Order 2016 The Ministry of Corporate Affairs has issued the Companies (Auditor’s Report) Order, 2016 (CARO 2016) vide Order dated 29th March 2016. The Order would be applicable for audit of the financial statements for the period beginning on or after April 1, 2015.… Read More »
Guidance Note on Reporting on Fraud u/s 143(12) of Companies Act 2013 The Council of the Institute of Chartered Accountants of India at its 350th meeting held on February 10, 2016 approved the Revised Guidance Note on Reporting on Fraud under Section 143(12) of the Companies Act, 2013. For the benefit of the members, complete… Read More »
Guidance Note on Audit of Banks 2016 edition released by ICAI 12.02.2016 The Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India has today issued the Guidance Note on Audit of Banks 2016 edition. For the benefit of members, complete text of the Guidance Note and the contents of accompanying CD… Read More »