Category: ICAI

Accounting for Share-based Payments – ICAI Guidance Note

Accounting for Share-based Payments – ICAI Guidance Note  In an equity-settled share-based payment, the employer company offers equity shares (including share options) as consideration in lieu of services of the employees.  In India large number of entities in India are involved in share-based payment transactions.  Such payments are …

ICAI amends rule for Registration to CA Foundation/Intermediate Course etc.

ICAI amends rule for Registration to CA Foundation/Intermediate Course, admission to Foundation Examination etc. THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA(Set up by an Act of Parliament) NOTIFICATION New Delhi, the 19th October, 2020 (Chartered Accountants) No.1-CA(7)/193/2020.–Whereas certain draft regulations further to amend the Chartered Accountants Regulations, 1988, …