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The Institute of Chartered Accountants of India

International Accounting Standards Board (IASB) of IFRS Foundation has issued Discussion Paper on Business Combinations under Common Control for public comments. IFRS 3 Business Combinations set outs reporting requirements […]

The Institute of Chartered Accountants of India

IASB conducts Post-implementation Review of already issued IFRS Standards to identify whether these Standards provide information that is useful to users of financial statements; whether there are requirements that […]

The Institute of Chartered Accountants of India

The International Accounting Standards Board (IASB) has issued this Exposure Draft to improve the reporting of lease contracts. The accounting under existing requirements depends on the classification of […]

The Institute of Chartered Accountants of India

Concessions extended to persons with disability in CA examinations inter alia include extra/compensatory time, assistance of a writer, etc., For the purpose of providing writers to such candidates in […]