ICAI Issues FAQs on Guidance Note on Financial Statements for Non-Corporate Entities

Last updated: 09 July 2025


The Institute of Chartered Accountants of India (ICAI) has issued FAQs on Guidance Note for Financial Statements of Non-Corporate Entities, effective for accounting periods beginning on or after April 1, 2024. Developed jointly by the Accounting Standards Board (ASB) and Auditing and Assurance Stand

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