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ICAI Guidance Notes

Guidance Note on Audit of Banks (2014 Edition)
     Contents of Accompanying CD

Guidance Note on Report under section 115JC of the Income-tax Act, 1961

Guidance Note on Report under section 92E of The Income Tax Act, 1961
(Transfer Pricing)
(Revised-Edition August, 2013)

Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961
[Revised 2013 Edition]

Guidance Note on Report under Section 92E of the Income Tax Act, 1961 (Transfer Pricing)

Guidance Note on Accounting for Oil and Gas Producing Activities (Revised 2013)

Guidance Note on Audit of Banks (2013 edition)

Guidance Note on Maintenance of Cost Accounting Records

Guidance Note on Accounting for Rate Regulated Activities

Guidance Note on Accounting for Self- generated Certified Emission Reductions (CERs)
(Issued 2012)

Guidance Note on Accounting for Real Estate Transactions
(Revised 2012)

Guidance Note on Audit of Public Charitable Institutions under the Income Tax Act, 1961

Guidance Note on Report on International Transactions under section 92E of the Income-Tax Act, 1961 (Transfer Pricing)

Guidance Note on Tax Audit Under Section 44AB of the Income-tax Act, 1961 [Including Select Issues in Accounting for State-Level VAT]

Guidance Note on Tax Audit US 44AB of the Income Tax Act, 1961

Revised Guidance Note on Tax Audit

Guidance Note on Accounting for State-level Value Added Tax

Guidance Note on Audit Under Section 115JB of The Income Tax Act, 1961

Guidance on implementing AS 32, Financial Instruments : Disclosures

Revision of Guidance Note on Tax audit under section 44AB of the Income-tax Act, 1961

Guidance Note on Applicability of Accounting Standard (AS) 20, Earnings Per
Share

Guidance Note on Remuneration paid to key management personnel - whether a
related party transaction

Guidance Note on Applicability of AS 25 to Interim Financial Results

Guidance Note on Turnover in case of Contractors

Guidance Note on Recognition of Revenue by Real Extate Developers
(published in 2006)
[Submitted by PGK & Co., Chartered Accountants,
Panaji, Goa]

Guidance Note on Audit Under Section 115JB of The Income-Tax Act, 1961

Guidance Note on Tax Audit Under Section 44AB of the Income-tax Act, 1961 -- Changes approved subsequent to the publication of the Supplementary Guidance Note

Guidance Note on Audit of Debtors, Loans and Advances

Guidance Note on Accounting for Depreciation in Companies

Guidance Note on Audit Reports and Certificates for Special Purposes

Guidance Note on Audit of Abridged Financial Statements

Guidance Note on Audit of Liabilities

Guidance Note on Accounting for Leases (Revised)

Guidance Note on Audit of Cash and Bank Balances

Guidance Note On Audit Of Expenses

Guidance Note On Accounting Treatment For Excise Duty

Supplementary Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961

Guidance Note on Accounting for Credit Available in respect of MAT under the Income Tax Act, 1961

Section 227(3)(e) and (f) of the Companies Act, 1956 [Revised]

Revised Guidance Note on Independence of Auditors

Guidance Note on Accounting for Fringe Benefits Tax

Guidance Note on Accounting for Employee Share-based Payments

Guidance Note on Special Considerations in the Audit of Small Entities

Guidance Note on Audit of Consolidated Financial Statements

Guidance Note on Audit of Miscellaneous Expenditure [2003]

Clarification on Status of Accounting Standards and Guidance Notes (Revised 2004)

Guidance Note on Computer Assisted Audit Techniques (CAATS)

Guidance Note on Accounting for Equity Index and Equity Stock Futures and Options

Guidance Note on Revision of the Audit Report

Guidance Note on Accounting for Securitisation

Guidance Note on Accounting for Oil and Gas Producing activities

Guidance Note on Engagements to Review Financial Statements

Guidance Note on Accounting for Investments in the Financial Statements of Mutual Funds

Guidance Note on Members' Duties regarding Engagements involving Compilation of Financial Statements

Guidance Note on Control of the Quality of Audit Work

Guidance Note on Audit of Investments

Guidance Note on Audit of Inventories

Guidance Note on Engagements to Perform Agreed - upon Procedures Regarding Financial Information

Guidance Note on Accounting by Dot-Com Companies

 

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