The international standards in question were last revised in 2009. ICAI has raised concerns that the updated standards could adversely affect the viability of small audit firms and contends that the international definition of a component auditor is not applicable in the Indian context. Conversely, ...
Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts Analysis of financial statements based on Accounting Standards. The above topics have been removed from your syllabus for the examinations to be conducted by ICAI in the month of May 2023. ...
To gain the prowess to recognize and apply disclosure requirements specified in Indian Accounting Standards (Ind AS) while preparing and presenting the financial statements To develop the expertise to prepare financial statements of group entities which includes subsidiaries, associates and joint arrangements...
The Indian Institute of Insolvency professionals of ICAI is a section 8 Company formed by the Institute of Chartered Accountants of India to enroll and regulate insolvency professionals as its members in accordance with the Insolvency and Bankruptcy Code 2016 and read with regulations. Just like a ...