ICAI releases Exposure Draft of Guidance Note on Transfer of Capital Reserve

Last updated: 22 March 2023 Follow on Google News

Executive summary 1 1. Certain Ind AS require capital reserve to be created toward unrealised profits arising from certain transactions or other events. However, currently, there is no specific guidance on their subsequent transfer to retained earnings or other free reserve. 2. The Guidance No

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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