Removal of Guidance Note wrt CSR for CA Final Old Syllabus November 2020 Exam & Onward

 

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Please find text of the relevant notification below –

Board of Studies
The Institute of Chartered Accountants of India

29th  July, 2020

ANNOUNCEMENT

Final old course Examination Paper 1 Financial Reporting Removal of Guidance Note from the list of Applicability of Standards /

Guidance Notes / Legislative Amendments etc. for November, 2020

The Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities, issued on 15th May 2015, by the CSR Committee has been withdrawn on 6th  July, 2020. Consequent to it, the said Guidance Note would also not  be applicable for  Final old course Paper 1 Financial Reporting for November, 2020 examination.

Therefore, students are advised to ignore the Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities given at point 10 under III. Guidance Notes on Accounting Aspects of Final old course Paper 1 Financial Reporting in the list of Applicability of Standards / Guidance Notes / Legislative Amendments etc. for November, 2020 Final Examination – (15-07-2020) uploaded on the  website at  the  link: https://resource.cdn.icai.org/60300bos49124finalold.pdf

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Director,
Board of Studies


Official Link of above said notification can be accessed from below –

https://resource.cdn.icai.org/60444bos49250.pdf

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Jai Hind, Vande Mataram
Team CA Study

Removal of Guidance Note wrt CSR for CA Final Old Syllabus November 2020 Exam & Onward 1

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