FAQs issued by ICAI
- FAQs on Unique Document Identification Number (UDIN) [Published in January, 2022]
- FAQ on Accounting for amounts to be incurred towards Corporate Social Responsibility (CSR) pursuant to the Companies (CSR Policy) Amendment Rules, 2021
- FAQ on accounting treatment of increase in liability due to enhancement of the gratuity ceiling
- FAQ on treatment of Securities Premium Account under Ind AS on the date of transition.
- ‘FAQ on 'Presentation of Dividend and Dividend Distribution Tax'(Revised September, 2019)
- FAQ on Elaboration of terms ‘infrequent number of sales’ or ‘insignificant in value’ used in Ind AS 109
- FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards
- FAQs on preparation of Consolidated Financial Statements
- FAQs on AS 11 notification – Companies (Accounting Standards) Amendment Rules, 2009 (G.S.R. 225 (E) dt. 31.3.09) issued by MCA