News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
ICAI »
 Is there any fee for generation of UDIN?
 Deferred Tax related to Assets and Liabilities arising from a Single Transaction
 Deferred Tax related to Assets and Liabilities arising from a Single Transaction
 What is the reference of 18-Digits of UDIN?
 Results of the Common Proficiency Test (CPT) held in June 2019 declared.
 Result of the Information Systems Audit [ISA] Assessment Test held on 29th June 2019 declared.
 Announcement to Members and Students - Clarification on Foreign Languages
 What is the objective of UDIN?
 Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors
 Indian Accounting Standards (Ind AS): An Overview (Revised 2019)
  Results of the Common Proficiency Test (CPT) held in June 2019 are likely to be declared on Thursday, the 18th July 2019.

Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
January, 03rd 2019

Introduction 

In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend IAS 37 Provisions, Contingent Liabilities and Contingent Assets. The amendments specify the costs an entity includes in determining the ‘cost of fulfilling’ a contract for the purpose of assessing whether a contract is onerous.

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version is available at:https://resource.cdn.icai.org/53550asb42970.pdf 

How to comment 

Comments should be submitted using one of the following methods, so as to be received not later than February 28, 2019.

1. Electronically: Visit at the following link (Preferred method):
http://www.icai.org/comments/asb/
2. Email: Comments can be sent to: commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in
Home | About Us | Terms and Conditions | Contact Us
Copyright 2019 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Company Overview

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions