Tag: Guidance Notes
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 …
ICAI has released Revised Guidance Note (2023 Edition) on Tax Audit under Section 44AB of the Income Tax Act, 1961, incorporating amendments by Finance Act, 2023.
The Institute of Chartered Accountants of India (ICAI) has released an exposure draft of the “Guidance Note on Audit of Public Charitable Institutions u/s 12A of the Income Tax …
ICAI has released the Guidance Note (2022) on Transfer Pricing Reports u/s 92E, which integrates amendments made by the Finance Act 2022.
ICAI has issued revised/updated Guidance Notes (2022 Edition) on Ind AS Compliance by ‘Non Ind AS Companies’ (Division I), ‘Ind AS Companies’ (Division II), and ‘NBFCs’ (Division III) for …
ICAI has withdrawn Guidance Note on Accounting for Real Estate Transactions (applicable to Ind AS entities), originally issued based on principles of Ind AS 11 (Construction Contracts) and Ind …
ICAI has published a “Technical Guide on Income Computation and Disclosure Standards (ICDS) – First Edition July, 2017”, in view of the fact that 10 Nos. ICDS notified by CBDT on …
ICAI’s Guidance Note on Audit of Consolidated Financial Statements (Revised 2016 Edition) relating to procedures for preparation and presentation of consolidated financial statements under AS/ Ind AS, has been …
CBDT has issued revised/ updated version of Guidance Note for compliance with FATCA & CRS Reporting Requirements under Income Tax Rules 114F ~ 114H for help of the Financial …
The Auditing and Assurance Standards Board of the ICAI has issued the Revised Guidance Note on Audit Reports and Certificates for Special Purposes, which supercedes the 1984 edition of this …