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Accounting Standards Board
The Institute of Chartered Accountants of India
July 28, 2020


Inviting members for contributing in development of Case Studies on Ind AS for Knowledge Data warehouse on Ind AS

We are pleased to mention that ICAI through the Accounting Standards Board (ASB) in its pursuit of catapulting Indian accountancy profession to new heights, is planning to create a vast databank of Case studies on Ind AS for our ‘Knowledge Data Warehouse on Ind AS’

We sincerely solicit your interest to be a part of our strategic priority area of ‘profession as partner in development’. We would like to highlight a few critical pre-requisites in relation to creation of robust knowledge data warehouse:

Case Studies on Ind AS (backed by Multiple Choice Questions)

• An integrated case scenario should comprise of a case scenario followed by 5 to 6 MCQs based on the said case scenario.

• The length of the case scenario (including MCQs) should be for around 2 pages and it should cover more than one Ind AS (ideally 3 to 4 Ind AS).

• Each MCQ should have four options out of which there should be only one correct option.

• The MCQs should be application-oriented and should arise from the case scenario [i.e., they should be framed in such a manner that the relevant concepts and principles of Ind AS would need to be applied to the facts of the case scenario
to choose the correct option].

Originality of contents and Copyright

• Please note that the Case studies should be original and not copied from any source. The answers to questions also need to be given by the resource persons developing the same. The correct option for the MCQs as well as the reasoning for the same should be given by the resource person i.e., which paragraph of Ind AS it is based. In case of computations, the steps in arriving at the final answer should be detailed.

• Needless to mention that the case study and the questions would be the copyright of the Institute. The resource person developing the case study and questions has to give an undertaking to this effect in the attached format. The resource person also needs to give an undertaking that he is not associated in any manner with any private coaching class for any of the subjects of the CA course.

Honorarium of INR 5,000 for each case study will be paid subject to acceptance of the contents and its originality by the competent authority.

Interested members may kindly submit one sample case study (backed by Multiple choice Questions only and no descriptive questions) latest by August 2, 2020 via email at indas@icai.in;

We very much look forward to hearing from you soon.

With best regards
Chairman & Vice-Chairman,
Accounting Standards Board

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