EXPOSURE DRAFT

Accounting Standard for Local Bodies (ASLB) 31

Intangible Assets

(Last date of comments: September 30, 2013)

INVITATION TO COMMENTS

The Committee on Accounting Standards for Local Bodies of the Institute of Chartered Accountants of India invites comments on any aspect of this Exposure Draft of Accounting Standard for Local Bodies (ASLB) 31, ‘Intangible Assets’. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Committee on Accounting Standards for Local Bodies, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002, so as to be received not later than September 30, 2013. Comments can also be sent by e-mail at [email protected] .

Exposure Draft
Accounting Standard for Local Bodies (ASLB) 31
Intangible Assets

(This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the Preface to the Accounting Standards for Local Bodies1)

The Accounting Standard for Local Bodies (ASLB) 31, ‘Intangible Assets ’, issued by the Council of the Institute of Chartered Accountants of India, will be recommendatory in nature in the initial years for use by the local bodies. This Standard will be mandatory for Local Bodies in a State from the date specified in this regard by the State Government concerned2.

The following is the text of the Accounting Standard for Local Bodies

Download Full Text of the above

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