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
« Students »
 Clarification on postponement of some of the papers of May 2019 CA Exams
 Admit Cards for appearing in May 2019 CA Final / Intermediate/ Intermediate(IPC) Exams
 Zone / City - shifting of candidates for MAY - 2019 CA Exams
 Case Study Development in various Elective Subjects of CA Final Course
 Next Batch of Educational Course by ICAI Registered Valuers Organsiation (ICAI RVO) at Hyderabad, from 04th May to 26th May, 2019
 Examination of Certificate Course on Forex and Treasury Management-Forthcoming Exam centers at Ahmedabad, Bangalore ,Chennai, Hyderabad, Mumbai & Noida on 18th & 19th May 2019
 Certificate Course on Forex and Treasury Management - Forthcoming Batches at Noida, Mumbai & Bengaluru
 Registration for Practical Training Assessment Test
 Next Batch of Educational Course by ICAI Registered Valuers Organisation (ICAI RVO) at Jaipur from 20th April, 2019 to 12th May , 2019.
 Extension of attempt for Practical Training Assessment for students who have completed their first/ second year of training during April-June, 2018.
 Important Announcement - CA Examinations May, 2019

Applicability of Standards/ Guidance Notes/ Legislative Amendments etc. for November, 2014 Intermediate (IPC) Examination
June, 13th 2014
Applicability of Standards/Guidance Notes/Legislative Amendments etc.
        for November, 2014 ­ Intermediate (IPC) Examination
                              Paper 1: Accounting
Accounting Standards
AS    1 : Disclosure of Accounting Policies
AS    2 : Valuation of Inventories
AS    3 : Cash Flow Statements
AS    6 : Depreciation Accounting
AS    7 : Construction Contracts (Revised 2002)
AS    9 : Revenue Recognition
AS 10 : Accounting for Fixed Assets
AS 13 : Accounting for Investments
AS 14 : Accounting for Amalgamations

                       Paper 5: Advanced Accounting
Accounting Standards
AS 4 :   Contingencies and Events occurring after the Balance Sheet Date
AS 5 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting
AS 11 : The Effects of Changes in Foreign Exchange Rates (Revised 2003)
AS 12 : Accounting for Government Grants
AS 16 : Borrowing Costs
AS 19 : Leases
AS 20 : Earnings Per Share
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets.

Non-Applicability of Ind ASs for November, 2014 Examination
The MCA has hosted on its website 35 Indian Accounting Standards (Ind AS) without
announcing the applicability date. Students may note that these Ind ASs are not
applicable for November, 2014 Examination.
        Paper 2: Business Laws, Ethics and Communication
The Companies Act, 2013
The 53 sections of the Companies Act, 2013 along with the clarifications notified by the Ministry of
Corporate Affairs.
Supplementary study material in this regard has been hosted on the student portal, ICAI at      the
following link
Non-Applicability of the following /Circulars/Notifications
S.No.        Subject Matter

1.           *New 184 sections of the Companies Act, 2013 notified on 27th February, 2014
             and 26th March, 2014.
2.           *Rules notified under the Companies Act, 2013
Interdepartmental Note-(For Examination Committee only) : * Strictly speaking, the matter
regarding applicability of further notified sections of the Companies Act, 2013 and rules
thereof are under consideration with the Board of Studies and then will be sent to Council.

                                   Paper 4: Taxation
Applicability of the Finance Act, Assessment Year etc. for November, 2014 examination
The provisions of income-tax and indirect tax laws, as amended by the Finance Act, 2013,
including circulars and notifications issued upto 30th April, 2014. The relevant assessment
year for income-tax is A.Y. 2014-15.

                       Paper 6: Auditing and Assurance
I.   Standards on Auditing (SAs)

S.No        SA                              Title of Standard on Auditing

1       SA 200       Overall Objectives of the Independent Auditor and the Conduct of an Audit in
                     Accordance with Standards on Auditing

2       SA 210       Agreeing the Terms of Audit Engagements

3       SA 220       Quality Control for Audit of Financial Statements

4       SA 230       Audit Documentation

5       SA 240       The Auditor's responsibilities Relating to Fraud in an Audit of Financial
6    SA 250   Consideration of Laws and Regulations in An Audit of Financial

7    SA 260   Communication with Those Charged with Governance

8    SA 265   Communicating Deficiencies in Internal Control to Those Charged with
              Governance and Management

9    SA 299   Responsibility of Joint Auditors

10   SA 300   Planning an Audit of Financial Statements

11   SA 315   Identifying and Assessing the Risks of Material Misstatement through
              Understanding the Entity and its Environment

12   SA 320   Materiality in Planning and Performing an Audit

13   SA 330   The Auditor's Responses to Assessed Risks

14   SA 402   Audit Considerations Relating to an Entity Using a Service Organization

15   SA 450   Evaluation of Misstatements Identified during the Audits

16   SA 500   Audit Evidence

17   SA 501   Audit Evidence - Specific Considerations for Selected Items

18   SA 505   External Confirmations

19   SA 510   Initial Audit Engagements-Opening Balances

20   SA 520   Analytical Procedures

21   SA 530   Audit Sampling

22   SA 540   Auditing Accounting Estimates, Including Fair Value Accounting
              Estimates, and Related Disclosures

23   SA 550   Related Parties

24   SA 560   Subsequent Events

25   SA 570   Going Concern

26   SA 580   Written Representations
27      SA 600       Using the Work of Another Auditor

28      SA 610       Using the Work of Internal Auditors

29      SA 620       Using the Work of an Auditor's Expert

30      SA 700       Forming an Opinion and Reporting on Financial Statements

31      SA 705       Modifications to the Opinion in the Independent Auditor's Report

32      SA 706       Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
                     Independent Auditor's Report

33      SA 710       Comparative Information ­ Corresponding Figures and Comparative
                     Financial Statements

34      SA 720       The Auditor's Responsibility in Relation to Other Information in
                     Documents Containing Audited Financial Statements

II.   Statements
      1. Statement on Reporting under Section 227(1A) of the Companies Act, 1956.
      2. Statement on the Companies (Auditor's Report) Order, 2003.
III. Guidance Notes
      1. Guidance Note on Audit of Inventories.
      2. Guidance Note on Audit of Debtors, Loans and Advances.
      3. Guidance Note on Audit of Investments.
      4. Guidance Note on Audit of Miscellaneous Expenditure.
      5. Guidance Note on Audit of Cash and Bank Balances.
      6. Guidance Note on Audit of Liabilities.
      7. Guidance Note on Audit of Revenue.
      8. Guidance Note on Audit of Expenses.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2019 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Bath SEO Company Birmingham SEO Company Bradford SEO Company Brighton and Hove SEO Company Bristol SEO Company Cambridge SEO Company Canterbury SEO Company Carlisle SEO Company Chester SEO Company Chichester SEO Company Coventry SEO Compan

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