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 Board of Internal Audit and Management Accounting of ICAI is organizing Webinar on "Identifying Red Flags and Report Writing by Internal Auditors" - March 27,
 Revised Applicability of Peer Review Mandate (Phase II & III)
 Important Announcement - Reschedulement of Chartered Accountant Examinations, May 2024
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 Guidance Note on Audit of Banks (2024 Edition)
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 Implementation Guide on Reporting on Audit Trail under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 (Revised 2024 Edition) - (12-02-2024)
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 Draft Bank Branch Auditors' Panel (MEF) for the year 2023-24

ICAI Online Refresher Course on Accounting Standards
May, 15th 2020
ICAI ONLINE REFRESHER COURSE ON ACCOUNTING STANDARDS

Accounting Standards Board of the Institute of Chartered Accountants of India is starting "ICAI Online Refresher Course on Accounting Standards" on May 15 (Friday), May 16 (Saturday), May 18 (Monday), May 19 (Tuesday), 2020 from 10.00 am to 1.00 pm for the members. This course is free of cost for the members.

As you are aware, Accounting Standards (AS) notified by the MCA as Accounting Standards Rules 2006 under Companies Act and those issued by the ICAI are applicable to large number of companies not covered by Ind AS Framework and to non-corporate entities such as, Banks, Co-operatives, Statutory Corporations and so on. This set of reporting entities also includes Small and Medium sized Enterprises and Micro Enterprises. In this context, it has been found appropriate to conduct a free online Course on AS for our members to refresh and enrich their knowledge in a critical and fundamental role of accountancy professionals. In view of the substantial alignment of the principles and concepts in certain AS with those in Ind AS, this Refresher Course will also help as a "bridge course" for the members who have joined or planning to join our premier certification course i.e. "Online Certificate Course on Ind AS". The session plan of the Refresher Course along with details of joining the session is mentioned as below:

Session Plan of ICAI Online Refresher Course on Accounting Standards
May 15 (Friday), May 16 (Saturday), May 18 (Monday) and May 19 (Tuesday), 2020


Link to attending the Online Refresher Course: http://ecpl.live/icai/asb/

Members attending the Online Refresher Course can claim 12 unstructured CPE hours.

Day Topic Timings
Day 1
15th May 2020, Friday
Introduction, Objective and Overview 10.00 am to 11.00 am
Accounting Standards related to Assets
• AS 2, Valuation of Inventories
• AS 10, Property, Plant and Equipment
• AS 16 , Borrowing Costs
• AS 19 , Leases
11.00 am to 1.00 pm
Day 2
16th May 2020, Saturday
Accounting Standards related to Events or Broad Transactions
• AS 12, Accounting for Government Grants
• AS 26, Intangible Assets
• AS 28, Impairment of Assets
10.00 am to 1.00 pm
Day 3
18th May 2020, Monday
Accounting Standards related to Income Statement and Cash Flow Statement
• AS 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
• AS 7, Construction Contracts
• AS 9, Revenue Recognition
• AS 3, Cash Flow Statements
10.00 am to 1.00 pm
Day 4
19th May 2020, Tuesday
Accounting Standards related to Income Statement and Others
• AS 22, Accounting for Taxes on Income
• AS 21, Consolidated Financial Statements
• AS 23, Accounting for Investments in Associates in Consolidated Financial Statements
• AS27, Financial Reporting of Interests in Joint Ventures
• AS 29, Provisions, Contingent Liabilities and Contingent Assets
10.00 am to 1.00 pm

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