FAQs issued by ICAI
Explore "From the ICAI" section
- 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)
- 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
- 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
- Booklet For ICAI Members on Bank Audit UDIN [Issued in April 2025]
- FAQs on Unique Document Identification Number (UDIN) - 5th Edition (Revised in January, 2025)
- FAQs on Unique Document Identification Number (UDIN) (Revised 2024)
- FAQs on Unique Document Identification Number (UDIN)
- FAQs on Circular on Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by the Ministry of Corporate Affairs on 03.05.2021
- Frequently Asked Questions on Limited Liability Partnership Act, 2008
- FAQ on the Companies Act 2013- July 2019 Revised Edition
- Frequently Asked Questions on the Companies Act 2013
- FAQs on SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015
(Revised January 2025 Edition)
