Tag: icai guidance note

ICAI Technical Guide on ICDS. Income Computation and Disclosure Standards are applicable from AY 2017-18

ICAI Technical Guide on ICDS. Income Computation and Disclosure Standards are applicable from AY 2017-18 Direct Taxes Committee The Institute of Chartered Accountants of India (ICAI) has issued a Technical Guide on Income Computation and Disclosure Standards (ICDS). CBDT vide Notification No. 87/2016 dated 29.09.2016 has notified ten Income Computation …

Audit of Consolidated Financial Statements-Using work of another auditor. Parent auditor to consider observation of component auditor as per SA 600

Audit of Consolidated Financial Statements-Using Work of Another Auditor Parent auditor to consider observation of component auditor as per SA 600-ICAI ICAI Announcement Important Clarification on Amendment to Paragraph 17 of Revised Guidance Note on Audit of Consolidated Financial Statements I. The Council of ICAI at its 365th …

ICAI Revised Guidance Note-Audit of Consolidated Financial Statements 2016. Since 2003 number of developments took place necessitating revised version

ICAI Revised Guidance Note-Audit of Consolidated Financial Statements The Auditing and Assurance Standards Board of ICAI has released out a revised Guidance Note on Audit of Consolidated Financial Statements. Earlier, the Institute of Chartered Accountants of India had issued the ‘Guidance Note on Audit of Consolidated Financial Statements in 2003. As …
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