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Voice on Reporting: May 2014

Voice on Reporting: May 2014

In this call we discussed the recent opinion issued by the Expert Advisory Committee of the Institute of Chartered Accountants of India (ICAI) on accounting for ‘principal only currency swaps’ as well as cover a clarification issued by the ICAI with respect to creation of deferred tax liability on ‘special reserves’ created by banks.

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Further, we briefly touched upon the proposed new roadmap for adoption of Ind-AS.

Downloads:

Slide deck - May 2014(PDF, 1.3 MB)

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