Tag: guidance note

ICAI Guidance Note on Audit of Banks, 2021 Edition

ICAI Guidance Note on Audit of Banks 2021 Edition ICAI has issued 2021  edition of the Guidance Note on Audit of Banks. The revised 2021 edition incorporates the impact of the various circulars of the Reserve Bank of India as well as certain important advisories, pronouncements of the …

ICAI Guidance Note on Accounting by E-commerce Entities

ICAI Guidance Note on Accounting by E-commerce Entities. In view of increased number of online transactions for buying and selling of products / services, ICAI has revised its ‘Guidance Note on Dot-Com companies’ as the ‘Guidance Note on Accounting by E-commerce Entities’. This revised Guidance note deals with …

ICAI Guidance Note on Accrual basis of accounting 2021

ICAI Guidance Note on Accrual basis of accounting 2021. The importance of Accrual basis of accounting assumes importance as one of the fundamental accounting assumption for preparing and presenting the financial statement is ‘Accrual’. The Institute of Chartered Accountants of India (ICAI) through its Research Committee has issued …

ICAI Hand book / Guidance Note on Audit of CSR Activities

ICAI Hand book on Audit of CSR Activities Under the provisions of section 135 of the Companies Act 2013 its is mandatory for Companies to take up Corporate Social Responsibility (CSR) projects on various social welfare activities provided and/or notified by MCA. ICAI Hand book on Audit of …