ICAI releases Technical Guide on Preparation of Financial Statements under Cash basis of Accounting

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Last updated: 14 February 2024
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This technical guide, released by the Institute of Chartered Accountants of India (ICAI), provides comprehensive guidance on preparing financial statements under the cash basis of accounting. It clarifies the application of accounting principles for non-company entities that follow this method, aiming to enhance consistency and transparency in their financial reporting. This document is particularly useful for accountants, auditors, and financial professionals working with non-company entities that operate on a cash basis.

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Submitted by · Posted 14 February 2024 · Other files by Shree · Report
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