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The Institute of Chartered Accountantsof India has released theExposure Draft of Revised AS 36 -Impairment of Assets for public comments. Comments on the above mentioned ED may be sent electronically or via email or post so as to reach the institute latest by 30th September 2021. Read the official notification below: Accounting Standards Board The Institute of Chartered Accountants of India 31st August, 2021 Sub: Exposure Draft of Revised Accounting Standards for Public Comments The I
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FAQ :
The ICAI has released an Exposure Draft of the Revised AS 36, which deals with the Impairment of Assets.
This revised standard is for entities to whom Indian Accounting Standards (Ind AS) are not applicable.
The deadline for submitting comments on the Exposure Draft of Revised AS 36 is 30th September 2021.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the Accounting Standards Board in New Delhi.
The ICAI is working on a set of 32 revised Accounting Standards, with Exposure Drafts for 22 already issued.
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