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CA's Referencer - ICAI
New formats for financials of Non Corporate entities
Excel Utility for New formats
[Published by ICAI]
Download Excel File: Click here
International Content
IFRS Sustainability Reference Material:
Roadmap development tool for adopting ISSB Standards:
Roadmap Development Tool - PDF
Roadmap Development Tool - Excel
[Published in March 2025]
ICAI Reference Materials for "New Formats for Financial Statements"
Guidance Note on Financial Statements of Non-Corporate Entities
Excel File for Illustrative formats for Financial Statements of Non-Corporate Entities
Guidance Note on Financial Statements of Limited Liability Partnerships
Excel File for Illustrative formats for Financial Statements of Limited Liability Partnerships
Technical Guide on Accounting for NPOs
Excel File for Illustrative formats for Financial Statements of NPOs
International Content
Financial Reporting Council (FRC) Reference Material
Guidance on the Going Concern Basis of Accounting and Related Reporting
(including Solvency and Liquidity Risks)
[Febraury 2025]
Explainer: Guidance on the Going Concern Basis of Accounting and Related Reporting
ICAI Publication
Indian Accounting Standards - Ind AS
Study on Compliance of Financial Reporting Requirements (Ind AS Framework) - Volume-III
(Compiled from the records of Financial Reporting Review Board)
[Published in January, 2025]
ICAI FAQs
FAQs on Unique Document Identification Number (UDIN) - 5th Edition
(Revised in January, 2025)
