Tag: ICAI

Supreme Court declares the 25-year experience requirement for Chartered Accountants’ appointment to ITAT as unconstitutional, arbitrary, and discriminatory.

Key highlights of ICAI’s Technical Guide 2025 on GST Annual Return Forms GSTR-9: updated ITC reporting, reconciliations, disclosures, compliance essentials.

ICAI’s 2025 Technical Guide on Reconciliation Statement in Form GSTR-9C, covering updates, compliance, and best practices for GST reconciliation.

ICAI has requested the CBIC for extension of GSTR-3B due date by one week in respect of month/quarter ended 30 September 2025.

AS 25 of ICAI explains interim financial reporting rules for non-Ind AS entities. Learn scope, EPS, comparative data, SEBI timelines, and disclosures.

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 …