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 Exposure Drafts of Standards on Auditing for Limited Liability Partnerships
 One-Time Window for MEF 2023-24
  Empanelment of Chartered Accountant firms/LLP by Office of C&AG from the empanelment year 2024-2025
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 Empanelment of Chartered Accountant firms/LLP by Office of C&AG from the empanelment year 2024-2025
 Archiving of UDINs
 Sensitization of Companies to abide the provisions of Section 90 of the Companies Act, 2013 read with Rules thereunder relating to Significant Beneficial Ownership
 POSTPONEMENT OF CHARTERED ACCOUNTANT EXAMINATIONS, NOVEMBER 2023 DUE TO ELECTIONS OF LEGISLATIVE ASSEMBLY IN THE STATE OF CHHATTISGARH AND MADHYA PRADESH
 Reporting requirements pertaining to Fees related disclosure to Institute under the revised requirements in Code of Ethics
 Extension of last date for payment of Membership /COP fee for the year 2023-24 to 31st October, 2023.
 ICAI invites suggestions for Pre-Budget Memorandum-2024

Release of Educational Material on Ind AS 23, Borrowing Costs
January, 28th 2021
Accounting Standards Board
The Institute of Chartered Accountants of India
27th January, 2021
ANNOUNCEMENT

Release of Educational Material on Ind AS 23, Borrowing Costs

Ind AS 23 prescribes the accounting treatment for recognising the borrowing costs incurred by entities. It sets out the criteria for capitalising the borrowing costs or for charging the borrowing costs as expense to the statement of profit and loss.



The Educational Material on Ind AS 23, Borrowing Costs addresses certain relevant aspects envisaged in the Standard by way of brief summary of the Standard and Frequently Asked Questions (FAQs) which are being/expected to be encountered while implementing the Standard.

Relevant link to download the Educational Material: https://www.icai.org/resource/62864asb50858.pdf

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