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Further details of these initiatives are available at www.icai.org and http://isa.icai.org. This initiative has been started considering the demand from ISA qualified
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Sectors (CCONPO) of the Institute of Chartered Accountants of India (ICAI) has come up with a book on fund raising by not-for-profit organizations for assistance of members and other stakeholders.
In this direction, the Ind AS (IFRS) Implementation Committee of ICAI has formulated Educational Material on Ind AS 1, Presentation of Financial Statements. The purpose of this Educational Material is to provide guidance by way of Frequently Asked Questions (FAQs) explaining the principles enunciated in the Standard.
The Institute considering the importance of ITC concept has decided to bring publication on “Background Material on Seamless Credit” which contains detailed discussion on Input Tax Credit mechanism (e.g. meaning, purpose, effect, conditions, negative list, comparison with earlier law, etc). Efforts put in by CA.
Taking the forward steps, ICAI approached the Ministry of Rural Development (MoRD) to provide support in guidance for accounting and auditing of the transactions under MGNREGA.
Board (AASB) of ICAI decided to develop a Technical Guide to provide guidance to the members conducting audits of such entities. It gives me immense pleasure to place in hands of the members, this “Technical Guide on Audit of Urban Improvement Trusts and Development Authorities” brought out by AASB.
The Institute of Chartered Accountants of India (ICAI) at its end has been extending a helping hand in the form of publications and training programmes/seminars in the relevant areas to its members to help them pacing up with evolving knowledge. This document ‘Harmonizing of
Customs unions and the so-called free trade areas are common forms of PTAs. Members of most PTAs belong to a well-defined geographical area, such as for example, the European Union (EU), North American Free Trade Area (NAFTA) and Association of Southeast Asian Nations (ASEAN).
The ICAI through Financial Reporting Review Board aims to develop and maintain an environment of sound financial reporting of General Purpose Financial statements in the country, which is important to promote investor confidence in audited financial statements. The Institute has always been active in improving the transparency in