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CAalley Newsletter- December 13, 2017

Click here for the CAalley Newsletter dated December 13, 2017

Aadhaar to be made complusary for AMC clients from January

New Delhi, December 12, 2017

Leading bourse BSE on Tuesday asked asset management companies to ensure that
individual clients compulsorily submit their Aadhaar details from January onwards as
part of compliance with anti-money laundering rules.

Read more ... (/index.php/current-affairs-feed/31-indian-news/7729-aadhaar-to-be-


FinMin picks holes in input tax credit claims under GST

New Delhi, December 12, 2017

Taxpayers told to revise such erroneous claims by December 27

Read more ... (/index.php/current-affairs-feed/31-indian-news/7727-finmin-picks-holes-


Taxman pressing ahead with prosecution notices

December 11, 2017

As tax officials chase to meet stiff revenue targets amid sluggish growth, there is a
sudden surge in prosecution notices slapped by the income tax (I-T) department.

Read more ... (/index.php/current-affairs-feed/31-indian-news/7728-taxman-pressing-


Filing of Form TRAN-I to avail Input Tax Credit

December 12, 2017

Transition to GST provided for trust based transition of input tax credit of the existing

Read more ... (/index.php/current-affairs-feed/31-indian-news/7726-filing-of-form-tran-i-


Sebi may reduce listing time to four days, says chairman Ajay Tyagi
December 12, 2017

The markets watchdog Sebi is planning to make the initial public offering (IPO) process
easier and faster by simplifying the entire procedures with a focus on reducing the
listing time to four days from six now.

Read more ... (/index.php/current-affairs-feed/31-indian-news/7725-sebi-may-reduce-


Still not paid taxes on Bitcoin gains? I-T notice could be on the way

December 11, 2017

Based on the holding period, you have to pay short-term or long-term capital gains tax

Read more ... (/index.php/current-affairs-feed/31-indian-news/7723-still-not-paid-taxes-


List of Accounting Standards

Withdrawal of the Accounting Standard AS 30, Financial Instruments: Recognition and

Measurement, AS 31, Financial Instruments: Presentation, AS 32, Financial Instruments:
Disclosures (http://www.caalley.com/as/43918asb33625.pdf)

Amendment to AS 2, 4, 6, 10, 13, 14, 21 and 29 issued by ICAI pursuant to issuance of

amendments to Accounting Standards by the MCA (September 2016)

Preface to the Statements of Accounting Standards (Revised 2004)


Framework for the Preparation and Presentation of Financial Statements


AS 1 Disclosure of Accounting Principles

AS 2 Valuation of Inventories Limited Revision
(http://www.caalley.com/as/as02.pdf) (http://www.caalley.c

AS 3 Cash Flow Statements


AS 4 Contingencies and Events Occurring After the Balance

Sheet Date (http://www.caalley.com/as/as04.pdf)

Net Profit or Loss for the Period, Prior Period Items and
AS 5 Changes in Accounting Policies

AS 6 Depreciation Accounting

AS 7 Construction Contracts (Revised 2002)


AS 9 Revenue Recognition

AS 10 Accounting for Fixed Assets


The Effects Of Changes In Foreign Exchange Rates Limited Revision

AS 11
(Revised 2003) (http://www.caalley.com/as/as11.pdf) (http://www.caalley.c

AS 12 Accounting for Government Grants


AS 13 Accounting for Investments


AS 14 Accounting for Amalgamations


Employee Benefits (Revised 2005)

AS 15

AS 16 Borrowing Costs (http://www.caalley.com/as/as16.pdf)

AS 17 Segment Reporting (http://www.caalley.com/as/as17.pdf)

AS 18 Related Party Disclosures


AS 19 Limited Revision
Leases (http://www.caalley.com/as/as19.pdf)
AS 20 Earnings Per Share (http://www.caalley.com/as/as20.pdf)

AS 21 Consolidated Financial Statements Limited Revision

(http://www.caalley.com/as/as21.pdf) (http://www.caalley.c

AS 22 Accounting for taxes on income


AS 23 Accounting for Investments in Associates in Consolidated Limited Revision

Financial Statements (http://www.caalley.com/as/as23.pdf) (http://www.caalley.c

Discontinuing Operations
AS 24

Interim Financial Reporting

AS 25

Limited Revision
AS 26 Intangible Assets (http://www.caalley.com/as/as26.pdf)

Financial Reporting of Interests in Joint Ventures Limited Revision

AS 27
(http://www.caalley.com/as/as27.pdf) (http://www.caalley.c

Limited Revision
AS 28 Impairment of Assets (http://www.caalley.com/as/as28.pdf)

Provisions, Contingent Liabilities and Contingent Assets Limited Revision

AS 29
(http://www.caalley.com/as/as29.pdf) (http://www.caalley.c

Financial Instruments: Recognition and Measurement

AS 30 Withdrawn in Novem

Financial Instruments: Presentation

AS 31 Withdrawn in Novem

Financial Instruments: Disclosures

AS 32 Withdrawn in Novem

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