Table of Contents
Is IND as 18 still applicable?
18 Revenue is recognised only when it is probable that the economic benefits associated with the transaction will flow to the entity. In some cases, this may not be probable until the consideration is received or until an uncertainty is removed.
Is as 7 applicable to developers?
AS-7 is applicable to a “Contractor” and not to a “Developer”
For which company XBRL is applicable?
Applicability of XBRL filing All public companies listed in the stock exchange in India and their Indian subsidiaries. All companies with a turnover of Rs 100 crores or more. All companies with a paid up capital of Rs 5 crores or more.
What is accounting standards and Ind AS?
Indian Accounting Standard (abbreviated as Ind-AS) is the Accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) which was constituted as a body in the year 1977.
Is there any update for ICAI CA final 2021?
All updates till 30th April, 2021 is applicable for final level examinations to be held in the month of Nov 2021. CA Institute announces the applicability of Standards, Guidance Notes and Legislative Amendments etc. for Nov, 2021 – Final Examination. Accordingly, you may download topic wise ICAI CA Final amendments for November 2021 exams.
When will the next CA final exam be held in 2021?
The next examinations of Chartered Accountancy Final course will be held in Nov 2021. All updates till 30th April, 2021 is applicable for final level examinations to be held in the month of Nov 2021. CA Institute announces the applicability of Standards, Guidance Notes and Legislative Amendments etc. for Nov, 2021 – Final Examination.
What is the syllabus of ICAI CA final?
The entire syllabus of ICAI CA Final course is divided into TWO GROUPS which is further divided into 8 SUBJECTS. The paper number 6 has six optional subjects from which you may choose one as elective paper. Every paper of CA Final new syllabus contains 100 marks each.
Is companies (Auditor’s Report) Order 2016 applicable for May 2021 examination?
Students may note that Companies (Auditor’s Report) Order, 2016 issued by Ministry of Corporate Affairs would be applicable for May, 2021 Examination.