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 …