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Near Final Indian Accounting Standards (IND ASs) released by ICAI on 14-01-2011

Saturday, January 15, 2011, 7:24
Finance
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These are the near final Indian Accounting Standards (Ind ASs) finalised by the Council of the ICAI and sent to the National Advisory Committee on Accounting Standards (NACAS). These are subject to any changes, which may be made by the Government before their notification. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing at the end of each Ind AS.

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Tags: Accounting for Government Grants and Disclosure of Government Assistance, Borrowing Costs, Business Combinations, Changes in Accounting Estimates and Errors, Consolidated and Separate Financial Statements, construction contracts, Contingent Liabilities and Contingent Assets, Earnings per Share, employee benefits, Events after the Reporting Period, Exploration for and Evaluation of Mineral Resources, Financial Instruments: Disclosures, Financial Instruments: Presentation, Financial Instruments: Recognition and Measurement, Financial Reporting in Hyperinflationary Economies, First-time Adoption of Indian Accounting Standards, Impairment of Assets, income taxes, Ind AS 1, Ind AS 10, Ind AS 101, Ind AS 102, Ind AS 103, Ind AS 104, Ind AS 105, Ind AS 106, Ind AS 107, Ind AS 108, Ind AS 11, Ind AS 12, Ind AS 16, Ind AS 17, Ind AS 18, Ind AS 19, Ind AS 2, Ind AS 20, Ind AS 21, Ind AS 23, Ind AS 24, Ind AS 29, Ind AS 31, Ind AS 32, Ind AS 33, Ind AS 34, Ind AS 36, Ind AS 37, Ind AS 38, Ind AS 39, Ind AS 40, Ind AS 7, Ind AS 8, Insurance Contracts, intangible assets, Interests in Joint Ventures, Interim Financial Reporting, inventories, Investment Property, Investments in Associates, Leases, Non current Assets Held for Sale and Discontinued Operations, Operating Segments, Plant and Equipment, Presentation of Financial Statements, Property, provisions, Related Party Disclosures, Revenue, Share based Payment, Statement of Cash Flows, The Effects of Changes in Foreign Exchange Rates

E & Y Recommendations on key aspects of the draft Direct Tax Code

Thursday, November 19, 2009, 3:38
Income Tax
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The draft Direct Tax Code Bill, 2009 (DTC or Code) was released for public comments by the Government of India (Government) on 12 August 2009. The stated objective of the DTC is to establish an economically efficient, effective and equitable direct tax system which will facilitate voluntary compliance and reduce the scope for disputes and minimize litigation.

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Tags: commentators, corporate tax rate, Direct Tax Code, discussion paper, dtc, Foreign Direct Investments, government of india, income taxes, international norm, public comments, tax rates, Tax Treaty, trading partners, voluntary compliance

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income taxes

Near Final Indian Accounting Standards (IND ASs) released by ICAI on 14-01-2011

E & Y Recommendations on key aspects of the draft Direct Tax Code

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