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The Finance Bill, 2017 – a financial reporting perspective
The Finance Bill, 2017 – a financial reporting
On 1 February 2017, the Finance Minister presented the Finance Bill, 2017 (the Bill) which contains a number of proposals.
On 1 February 2017, the Finance Minister presented the Finance Bill, 2017 (the Bill) which contains a number of proposals. This issue of IFRS Notes provides a detailed analysis and certain matters that should be considered on the following topics:
- Computation of book profit for Ind AS compliant companies for the purpose of levy of Minimum Alternate Tax (MAT) under Section 115JB of the Income Tax Act, 1961
- Income Computation and Disclosure Standards
- Change in base of cost inflation index from 1 April 1981 to 1 April 2001
- MAT credit allowed to be carried forward to 15 Assessment Years.
To access the text of the Finance Bill, 2017, please click here.
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