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MessagePosté le: Jeu 27 Oct - 03:47 (2016)    Sujet du message: As 28 Icai Pdf Download Répondre en citant




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As per Rule 3(2) of the said Rules, the Accounting Standards shall come into effect in respect of accounting periods commencing on or after the publication of these accounting standards under the said Notification.AS 11, as published in the above Government Notification, carries a footnote that it may be noted that the accounting treatment of exchange differences contained in this Standard is required to be followed irrespective of the relevant provisions of Schedule VI to the Companies Act, 1956.In view of the above footnote to AS 11, the Council of the Institute of Chartered Accountants of India has decided at its 269th meeting held on July 18, 2007, to withdraw the Announcement on Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003), The Effects of Changes in Foreign Exchange Rates vis--vis Schedule VI to the Companies Act, 1956, published in The Chartered Accountant of November 2003. Disqus - As 28 Icai Pdf Download. DOWNLOAD FILE. DOWNLOAD FILE.. Accounting Standards (AS) of ICAIThe Accounting Standards are issued by the Accounting Standards Board (ASB) of the ICAI to establish uniform standards which have tobe complied with to ensure that financial statements are prepared inaccordance with generally accepted accounting standards.

.. DOWNLOAD FILE. As 28 icai pdf download. These standards are mandatory on the dates specified eitherin the respective document or by notification issued by the Council of the ICAI.Basically, the Accounting standards of the ICAI are to ensure that accounts are prepared uniformly and in line with the Indian GAAPs for better understanding of the users.Mandatory Accounting Standards (AS) Following are the mandatory Accounting Standards (AS) of the ICAI, w.e.f. 1st Sep. 1st Sep. 2014 onwards:List of Non Mandatory Accounting StandardsAS 30 Financial Instruments: Recognition and Measurement Limited Revision to AS 2Limited Revision to AS 11 (revised 2003)Limited Revision to AS 21Limited Revision to AS 23Limited Revision to AS 26Limited Revision to AS 27Limited Revision to AS 28Limited Revision to AS 29AS 31, Financial Instruments: PresentationAS 32 Financial Instruments: Disclosures Limited Revision to AS 19Download PDF copies of Non-Mandatory Accounting Standards of ICAI Complete TextWithdrawal of Announcement on AS-11 by ICAIThe Council of the ICAI had issued an Announcement on Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003), The Effects of Changes in Foreign Exchange Rates vis--vis Schedule VI to the Companies Act, 1956, which was published in the November 2003 issue of The Chartered Accountant.Subsequent to the issuance of the above Announcement, the Ministry of Company Affairs (now known as the Ministry of Corporate Affairs) issued the Companies (Accounting Standards) Rules, 2006, by way of Notification in the Official Gazette dated 7th December, 2006. Accordingly, the accounting treatment of exchange differences contained in AS 11 notified as above is applicable and not the requirements of Schedule VI to the Act, in respect of accounting periods commencing on or after 7th December, 2006.Withdrawal Announcement by ICAI on Treatment of exchange differences under AS 11Related Posts:Schedule III to the Companies Act 2013 Amended by MCAICAI Action against Members, Name Removal from Register of MembersRevised SA 610 Using the Work of Internal AuditorsICAI Group to Review & Realign Provisions of CA Act 1949 and CA Regulations, 1988ICAI Commerce Wizard 2016: A Talent Search Test. 2014 onwards:List of Mandatory Accounting StandardsAS 1 Disclosure of Accounting PoliciesAS 2 Valuation of InventoriesAS 3 Cash Flow StatementsAS 4 Contingencies and Events Occurring after the Balance Sheet DateAS 5 Net Profit or Loss for the period,Prior Period Items and Changes in Accounting PoliciesAS 6 Depreciation AccountingAS 7 Construction Contracts (revised 2002)AS 9 Revenue RecognitionAS 10 Accounting for Fixed AssetsAS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003)AS 12 Accounting for Government GrantsAS 13 Accounting for InvestmentsAS 14 Accounting for AmalgamationsAS 15 Employee Benefits (revised 2005)AS 16 Borrowing CostsAS 17 Segment ReportingAS 18 Related Party DisclosuresAS 19 LeasesAS 20 Earnings Per ShareAS 21 Consolidated Financial StatementsAS 22 Accounting for Taxes on IncomeAS 23 Accounting for Investments in Associates in Consolidated Financial StatementsAS 24 Discontinuing OperationsAS 25 Interim Financial ReportingAS 26 Intangible AssetsAS 27 Financial Reporting of Interests in Joint VenturesAS 28 Impairment of AssetsAS 29 Provisions,Contingent Liabilities and Contingent AssetsDownload PDF copies of Mandatory Accounting Standards of ICAI Complete Text Non Mandatory Accounting Standards (AS)Following are the non mandatory Accounting Standards (AS) of the ICAI, including certain related Revisions (as indicated against respective AS), w.e.f

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