Reference Updates
- FASB Reference Material: Targeted Improvements to the Accounting for Internal-Use Software
- FASB Reference Material: Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract
- ICAI Publications - GST: Handbook on Input Service Distributor under GST (Revised)
- ICAI: FAQs based on Auditor’s Opinion on financial statements
- CA's Referencer: ICAI Handbook on Certificates by Chartered Accountants: Comprehensive Checklist & Formats
- ICAI Technical Guide: Disclosure and Reporting of KPIs in Offer Documents (Revised in October 2025)
- ICAI: Indian Accounting Standards (Ind AS): Disclosures Checklist
