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Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting (The following is the text of the Guidance Note on Applicability of AS 25 and Measurement of Income Tax Expense for Interim Financial Reporting, issued by the Institute of Chartered Accountants of India. Pursuant to the issuance of this, Guidance Note on Applicability of AS 25 to Interim Financial Results and Guidance Note on Measurement of Income Tax Expense for Interim Financial Rep
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FAQ :
The Guidance Note clarifies the applicability of Accounting Standard (AS) 25 to interim financial results and provides guidance on measuring income tax expense for interim financial reports.
Yes, the Guidance Note specifically addresses whether AS 25 is applicable to interim financial results presented by an enterprise due to statutory or regulatory requirements, such as quarterly results for listed companies.
The Guidance Note covers the measurement of income tax expense for the purpose of inclusion in interim financial reports.
Yes, the 'Guidance Note on Applicability of AS 25 to Interim Financial Results' and the 'Guidance Note on Measurement of Income Tax Expense for Interim Financial Reporting in the Context of AS 25' have been withdrawn.
The Guidance Note was issued by the Institute of Chartered Accountants of India (ICAI).
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