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Accounting Standards Board The Institute of Chartered Accountants of India 7th February, 2023 Exposure Drafts of Guidance Note on Financial Statements of Non-Corporate Entities and Guidance Note on Financial Statements of Limited Liability Partnerships for comments The Accounting Standards Board (ASB) of the ICAI in June 2022 had issued Technical Guides on Financial Statements of Non-Corporate Entities and Financial Statements of Limited Liability Partnerships to deal with applicability
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FAQ :
The ASB has released Exposure Drafts of Guidance Notes on the Financial Statements of Non-Corporate Entities and Limited Liability Partnerships (LLPs).
The purpose is to prescribe formats for the presentation of financial statements for Non-Corporate Entities and LLPs, aiming to achieve standardisation and enhance the quality of financial reporting.
Technical Guides on 'Financial Statements of Non-Corporate Entities' and 'Financial Statements of Limited Liability Partnerships' were issued in June 2022.
The last date for submitting comments is March 8, 2023.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the Secretary, Accounting Standards Board, ICAI Bhawan, New Delhi.
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