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Withdrawal of five Guidance Notes on Accounting
October, 21st 2015

The Council, at its Special (347th) meeting, held on October 14, 2015, has decided to withdraw the following five Guidance Notes on Accounting as the same are no longer relevant in the present day context in view of the requirements of the Companies Act, 2013:

  • GN(A) 3 (Issued 1982) – Guidance Note on Treatment of Reserve Created on Revaluation of Fixed Assets
  • GN(A) 7 (Issued 1989) - Guidance Note on Accounting for Depreciation in Companies
  • GN (A) 8 (Issued 1994) Guidance Note on Some Important Issues Arising from the Amendments to Schedule XIV to the Companies Act, 1956
  • GN (A) 26 (Issued 2008) Guidance Note on Applicability of Accounting Standard (AS) 20, Earnings Per Share
  • GN (A) 27 (Issued 2008) Guidance Note on Remuneration Paid to Key Management Personnel-Whether a Related Party Transaction
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