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| « Professional Updates » |
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| Open DEMAT Account in 24 hrs |  Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26. | | Commencement of Live Virtual Classes for the students of CA. Final course appearing in May 2026, September 2026 and January 2027 Examinations. | | Information Systems Audit - Assessment Test (ISA - AT), July 2025 | | Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | | Will deadline for income tax filing change in the new Income Tax Bill? | | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 | | Re-Scheduling of Chartered Accountants Examination scheduled to be held on 13th November 2024 (Wednesday) at the Examination Centre(s) at Hazaribagh (Jharkhand), Jamshedpur (Jharkhand), Ranchi (Jharkhand), Raipur (Chhattisgarh) and Jhunjhunu (Rajasthan) |
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| « Register for Exclusive Fifth Weekend Batch of Spanish... | The next ISA AT is scheduled to be held on 29th June 2019... » |
Annual Improvements to IFRS Standards 2018–2020 |
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| May, 23rd 2019 |
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Introduction
The Exposure Draft proposes amendments in the following Standards on below subjects:
| Standard |
Subject of proposed amendment |
| IFRS 1 First-time Adoption of International Financial Reporting Standards |
Subsidiary as a first-time adopter of IFRS Standards |
| IFRS 9 Financial Instruments |
Fees included in the ‘10 percent’ test for derecognition of financial liabilities. |
| Illustrative Examples accompanying IFRS 16 Leases |
Lease incentives |
| IAS 41 Agriculture |
Taxation in fair value measurements |
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/55328asb44673.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than July 8, 2019.
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| 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 |
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