ICAI

ICAI has issued Exposure Draft proposing amendments to eight Ind AS – comments invited

ICAI Exposure Draft proposing amendments to eight Ind AS

S. No. Exposure Draft
1.

Annual Improvements to Ind AS 2018 Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB >>

Standards amended are as under:

Ind AS 103, Business Combinations

Ind AS 111, Joint Arrangements

Ind AS 12, Income Taxes

Ind AS 23, Borrowing Costs

2. Plan Amendment, Curtailment or Settlement – Amendments to Ind AS 19, Employee Benefits >>
3.

Prepayment Features with Negative Compensation-Amendments to Ind AS 109, Financial Instruments >>

4.

Long-term Interests in Associates and Joint Ventures-Amendments to Ind AS 28 >>

5.

Amendments to Ind AS 40, Investment Property >>

Comments should be submitted using one of the following methods, so as to receive not later than July 11, 2018.

1. Electronically: Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method): http://www.icai.org/comments/asb/

2. Email: Comments can be sent at commentsasb@icai.in

3. Postal:

Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi – 110 002

Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.

Share

Recent Posts

  • Empanelment

FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms

Invitation For Empanelment Of Practising Chartered Accountants / Chartered Accountant Firms Forest Development Corporation of Maharashtra Limited (FDCM Limited), Nagpur,…

2 days ago
  • Empanelment

PGRI invites application for CAs for empanelment for Circulation Verification work

Press Registrar General of India (PGRI) invites application for empanelment of Chartered Accountants. The Press Registrar General of India manages…

2 days ago
  • Income Tax

CBDT notifies revised Form for registration as valuer & authorised income tax practitioner

CBDT notifies revised Form No. 169 for making application for registration as a valuer under section 514 and authorised income…

2 days ago
  • Income Tax

Curtailing time to file reply to notice u/s 148A(b) from 30 days prejudiced assessee’s right – HC

Curtailing time to file reply to notice u/s 148A(b) from statutorily available 30 days to 15 days seriously prejudiced assessee’s…

3 days ago
  • Income Tax

For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated

At the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to section 2(15) of…

4 days ago
  • Income Tax

Flower bed area not included in “built up area” to calculate eligible limit u/s 80IB(10)

Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000…

5 days ago