banner_ad

Free Download -online Publications by ICAI All at one place

Others 12475 views 40 replies

 

Knowledge Sharing
Indian Accounting Standards - A Perspective
Announcements of the Council Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India
Preface to the Statements of the Accounting Standards (revised 2004)
Framework for the Preparation and Presentation of financial Statements
Accounting Standards issued by the ICAI
Accounting Standards notified by the Central Government under the Companies Act
Accounting Standards Interpretation
Background Material for Seminars
Concept Paper on Convergence with IFRSs in India
Convergence with IFRS From 1st April 2011, Where We Stand as on 02-02-09
ASB Guidance on Implementing AS 15, Employee Benefits (revised 2005)
Exposure Draft of Framework for the Preparation and Presentation of Financial Statements
Near Final Indian Accounting Standards (IND ASs)
Exposure Draft of Schedule XIV to the Companies Act, 1956
IASB Documents issued for comments
Recent Developments
Information about certain Accounting Bodies outside India
Recent significant Achievements  
detailed info...
 
Issuance of Guidance Notes consequent to withdrawal of Accounting Standards Interpretations
   
Circulars
 
Ministry of Corporate Affairs
The Securities & Exchange Board of India
The Reserve Bank of India
The Insurance Regulatory and Development Authority

 

Near Final Indian Accounting Standards (IND ASs) - (14-01-2011)
These are the near final Indian Accounting Standards (Ind ASs) finalised by the Council of the ICAI and sent to the National Advisory Committee on Accounting Standards (NACAS). These are subject to any changes, which may be made by the Government before their notification. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing at the end of each Ind AS.
  • Ind AS 101 First-time Adoption of Indian Accounting Standards 

  • Ind AS 102 Share based Paymen

  • Ind AS 103 Business Combinations 

  • Ind AS 104 Insurance Contracts

  • Ind AS 105 Non current Assets Held for Sale and Discontinued Operations 

  • Ind AS 106 Exploration for and Evaluation of Mineral Resources 

  • Ind AS 107 Financial Instruments: Disclosures 

  • Ind AS 108 Operating Segments 

  • Ind AS 1 Presentation of Financial Statements 

  • Ind AS 2 Inventories 

  • Ind AS 7 Statement of Cash Flows 

  • Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors

  • Ind AS 10 Events after the Reporting Period 

  • Ind AS 11 Construction Contracts 

  • Ind AS 12 Income Taxes 

  • Ind AS 16 Property, Plant and Equipment 

  • Ind AS 17 Leases 

  • Ind AS 18 Revenue

  • Ind AS 19 Employee Benefits 

  • Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance 

  • Ind AS 21 The Effects of Changes in Foreign Exchange Rates 

  • Ind AS 23 Borrowing Costs

  • Ind AS 24 Related Party Disclosures 

  • Ind AS 27 Consolidated and Separate Financial Statements 

  • Ind AS 28 Investments in Associates 

  • Ind AS 29 Financial Reporting in Hyperinflationary Economies 

  • Ind AS 31 Interests in Joint Ventures 

  • Ind AS 32 Financial Instruments: Presentation 

  • Ind AS 33 Earnings per Share 

  • Ind AS 34 Interim Financial Reporting 

  • Ind AS 36 Impairment of Assets 

  • Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets 

  • Ind AS 38 Intangible Assets 

  • Ind AS 39 Financial Instruments: Recognition and Measurement 

  • Ind AS 40 Investment Property 

 

Accounting Standards notified by the Central Government under the Companies Act
  • Companies (Accounting Standards) Rules, 2006
  • Notifications
    Accounting Standard Descripttion
      Notification G.S.R. 739(E) dated 07.12.2006
    Accounting Standard (AS) 1 Disclosure of Accounting Policies
    Accounting Standard (AS) 2 Valuation of Inventories
    Accounting Standard (AS) 3 Cash Flow Statements
    Accounting Standard (AS) 4 Contingencies and Events Occurring After the Balance Sheet Date
    Accounting Standard (AS) 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
    Accounting Standard (AS) 6 Depreciation Accounting
    Accounting Standard (AS) 7 Construction Contracts
    Accounting Standard (AS) 9 Revenue Recognition
    Accounting Standard (AS) 10 Accounting for Fixed Assets
    Accounting Standard (AS) 11 The Effects of Changes in Foreign Exchange Rates
    Accounting Standard (AS) 12 Accounting for Government Grants
    Accounting Standard (AS) 13 Accounting for Investments
    Accounting Standard (AS) 14 Accounting for Amalgamations
    Accounting Standard (AS) 15 Employee Benefits
    Amended vide G.S.R. 212(E) 27.03.2008 - Companies (Accounting Standards) Amendment Rules, 2008
    Accounting Standard (AS) 16 Borrowing Costs
    Accounting Standard (AS) 17 Segment Reporting
    Accounting Standard (AS) 18 Related Party Disclosures
    Accounting Standard (AS) 19 Leases
    Accounting Standard (AS) 20 Earnings Per Share
    Accounting Standard (AS) 21 Consolidated Financial Statements
    Accounting Standard (AS) 22 Accounting for Taxes on Income
    Accounting Standard (AS) 23 Accounting for Investments in Associates in Consolidated Financial Statements
    Accounting Standard (AS) 24 Discontinuing Operations
    Accounting Standard (AS) 25 Interim Financial Reporting
    Accounting Standard (AS) 26 Intangible Assets
    Accounting Standard (AS) 27 Financial Reporting of Interests in Joint Ventures
    Accounting Standard (AS) 28 Impairment of Assets
    Accounting Standard (AS) 29 Provisions, Contingent Liabilities and Contingent Assets

  • Companies (Accounting Standards) Amendment Rules, 2008 

  • Companies (Accounting Standards) Amendment Rules, 2009

  • Announcement issued by the ICAI ‘Harmonisation of various differences between the Accounting Standards issued by the ICAI and the Accounting Standards notified by the Central Government’

 

Accounting Standards issued by the ICAI
 
Withdrawal of the Announcement issued by the Council on ‘Treatment of exchange differences under Accounting Standard (AS) 11 (revised 2003), The Effects of Changes in Foreign Exchange Rates vis-à-vis Schedule VI to the Companies Act, 1956’
Accounting Standards (ASs)
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and Events Occuring after the Balance Sheet Date

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

AS 6 Depreciation Accounting
AS 7 Construction Contracts (revised 2002)
AS 8 Accounting for Research and Development
AS 9 Revenue Recognition
AS 10 Accounting for Fixed Assets
AS 11 The Effects of Changes in Foreign Exchange Rates (revised 2003),
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 14 Accounting for Amalgamations
AS 15 (revised 2005) Employee Benefits
Limited Revision to Accounting Standard (AS) 15, Employee Benefits (revised 2005)
AS 15 (issued 1995)Accounting for Retirement Benefits in the Financial Statement of Employers
AS 16 Borrowing Costs

AS 17 Segment Reporting

AS 18, Related Party Disclosures
AS 19 Leases

AS 20 Earnings Per Share

AS 21 Consolidated Financial Statements
AS 22 Accounting for Taxes on Income.
AS 23 Accounting for Investments in Associates in Consolidated Financial Statements
AS 24 Discontinuing Operations
AS 25 Interim Financial Reporting
AS 26 Intangible Assets
AS 27 Financial Reporting of Interests in Joint Ventures
AS 28 Impairment of Assets
AS 29 Provisions,Contingent` Liabilities and Contingent Assets
AS 30 Financial Instruments: Recognition and Measurement and Limited Revisions to AS 2, AS 11 (revised 2003), AS 21, AS 23, AS 26, AS 27, AS 28 and AS 29
AS 31, Financial Instruments: Presentation
Accounting Standard (AS) 32, Financial Instruments: Disclosures, and limited revision to Accounting Standard (AS) 19, Leases

 

Announcements of the Council Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India
  • Announcements of the Council issued after July 1, 2006, Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India 

  • Announcements of the Council as on July 1, 2006, Regarding Status of Various Documents Issued by the Institute of Chartered Accountants of India

 

Preface to the Statements of Accounting Standards (revised 2004)
Framework for the Preparation and Presentation of financial Statements

Dear Amit Todkari,

You have done a great job!!

Thanks for Sharing...

 

Other Technical Literature on Auditing
  • Technical Guide on Audit in Telecom Industry-Revenue, Fixed Assets and Related Operating Costs

  • A Study on Basel II and Risk-based Supervision

  • What is an Audit-Understanding the Audit of Financial Statements

  • Implementation Guide to Risk-based Audit of Financial Statements

  • Issues on the Companies (Auditor’s Report) Order, 2003

  • A Study on Money Laundering: An Accountant’s Perspective

  • Practitioner’s Guide to Audit of Small Entities

  • Implementation Guide to SQC 1

  • Technical Guide on E-Commerce- Considerations for Audit of Financial Statements

 

Forms
INSTRUCTIONS FOR PRINTING & FILLING THE ICR FORMS
Sl. No Subject Form Download the Form
Common Proficiency Test [CPT]
 
1.

Application Form for Registration to Common Proficiency Test Course

- Download
Integrated Professional Competence Course[IPCC]
 
2. IPCC-Registration and IPCC Re-Registration Forms - Download
3. Conversion Form from PCC to IPCC - Download
4. Application Form for Information Technology Training (ITT) - Download
5. Deed of Articles and Registration Form (Form 102 and Form 103) - Download
Professional Competence Education [PCE]
 
6.

PCE -Course Registration Discontinued
IPCC Conversion Form
(Form for PCC students to convert to IPCC)

- Download
Professional Education [PE II]
 
7.

PE II -Course Registration Discontinued 
IPCC Conversion Form
(Form for Intermediate/PE-II students to convert to IPCC)

- Download
Accounting Technician Course[ATC]
 
 
8.

ATC/IPCC-Registration and ATC/IPCC Re-Registration Forms
Application for Grant of Accounting Technician Certificate

- Download
Final
 
 
9.

Application Form for enrolment as a Student for Final Course

- Download
Articles Training
 
10. Deed of Articles and Registration Form (Form 102 and Form 103) - Download
11. For use where articles are assigned 106 Download
12. Deed of Supplementary Articles 107 Download
13. Service Certificate for Articleship 108 Download
14.

Termination of Articled Service

  1. by mutual consent

  2. in the case of death of employee

109 Download
  (a)  to be issued by the legal representative 110 Download
  (b)  by a surviving partner 111 Download
15. Application for permission to study other course / engagement in business 112 Download
16. Particulars of the Audit Assistant to be submitted for registration 113 Download
17. Service Certificate of audit service in the case of death of employer 114 Download
  (a) To be issued by the legal representative 115 Download
  (b) by a surviving partner 116 Download
18. Form for intimation of change of status of Principal. 118 Download
19. Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of Completion of articles 119 Download
20. Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of termination of articles 120 Download
21. Form for intimation of Secondment of articles - Download
Industrial Training
 
22. Apprenticeship Deed for Industrial Training 104 Download
23. Service certificate for Industrial Training 105 Download
24. Application for inclusion of name of the organisation abroad for imparting Industrial Training to CA Students - Download
25. Application for inclusion of name of the organisation for imparting Industrial Training to CA Students - Download
26. Format of undertaking & affidavit

 

Study Materials
  • Common Proficiency Course [CPC]

  • Integrated Professional Competence Course [IPCC]

  • Final [New]

 

 

 

Notifications/Circulars


  • Integrated Professional Competence Course [IPCC]

  • Professional Competence Course [PCC]

  • Final Course [New]

 

Select Cases in Direct and Indirect Tax Laws
  • Select Cases in Direct and Indirect Tax Laws

Model/Mock Test Papers


  • Common Proficiency Test

  • Integrated Professional Competence Course [IPCC]

  • Professional Competence Course [PCC]

  • Final Course [New]

 


 

Additional Reading Material
Final Course [New]
  • PAPER – 4 : CORPORATE AND ALLIED LAWS

Supplementary Study Material


  • Integrated Professional Competence Course [IPCC]

  • Professional Competence Course [PCC]

  • Accounting Technician Course [ATC]

  • Final Course [New]

 

 

Compilation of Suggested Answers
  • Professional Competence Course [PCC]

  • Final Course [Old]

Suggested Answers


  • Integrated Professional Competence Course [IPCC]

  • Professional Competence Course [PCC]

  • Final Course [New]

  • Final Course [Old] 

  • Summary of Examiners’ Comments - Final (New) Course 

 


Revision Test Papers


  • Integrated Professional Competence Course [IPCC]

  • Professional Competence Course [PCC]

  • Accounting Technician Course [ATC]

  • Final Course [New]

  • Final Course [Old]

Very Good Job.

 

Keep Sharing like this.

 

Regards,

Vikash Kharvar

nice collection amit 

keep sharing 

cheers

GREAT  ONE...................

Good keep sharing....


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details