Learn about approved gratuity and superannuation funds under the Income Tax Act, 1961. Understand tax benefits, compliance rules, and key limits for Indian employers and employees.
AS 23 of ICAI explained for accountants and finance professionals: equity method procedures, associate definitions, consolidation requirements, and disclosure rules.
AS 26 of ICAI covers recognition and measurement of intangible assets under Indian GAAP. Learn rules, examples, disclosures, and compliance essentials.
A clear and practical guide to Accounting Standard (AS) 27 of ICAI on financial reporting of joint ventures, including forms of joint ventures, accounting rules, disclosures and proportionate consolidation.
A comprehensive guide to AS 28 of ICAI “Impairment of Assets”, its objective, scope, indicators, measurement, recognition, reversal, disclosures and practical application for students, accountants & business owners.
A comprehensive guide to Accounting Standard (AS) 29 of ICAI, covering recognition, measurement/disclosure of provisions, contingent liabilities/ assets under the accounting standards.
A simple and clear summary of the CARO 2020 Guidance Note. Learn its key features, applicability rules, auditor responsibilities, Schedule III links, and clause-wise guidance. Ideal for audit and …
A guide to AS 24 of ICAI on discontinuing operations with scope, disclosure triggers, examples and compliance rules for Indian entities.
ICAI has released the Handbook on Taxation of Private Trust of Income-tax Act, 1961 (February 2023 Edition) for assisting members in making necessary compliance. Learn more!
CBIC clarifies GST rate revision issues post 56th Council meet via FAQs on pricing updates, consumer complaints, and compliance guidelines.