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Accounting standard

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 April 2013 Dear All,
As I want to know, whether AS-22 applicable on Life insurance companies,
If yes then any exemption to not follow AS-22 to them?
and whether they mandate to show deferred tax in Balance sheet too?
Please give your precious response...
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
25 July 2013 Yes. AS-22 applicable for Life insurance companies also.

Deferred tax not only the p&l item, it also balance sheet effect. so it will come there also
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