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