TECHNICAL RELEASES ISSUED BY ICAP Auditing Help

  1. Withdrawn – ( Capitalization of Interest on Loan ).
  2. Withdrawn – ( Financial Statement Presentation – Credit Cards).
  3. Withdrawn – ( Depreciation Treatment in Tax Holiday Companies).
  4. Withdrawn – ( Gratuity – Provision in the Accounts of Company _ )
  5. IASB Standards-Council’s Statement en Applicability (Revised- 2005) —
  6.  Clarification Regarding Basis of Calculation of Workers Profit Participation Fund (Reformatted 2004).
  7. Fixed Assets Register (Reformatted- 2004)
  8. Withdrawn – ( Revaluation of Fixed Assets).
  9. Withdrawn – (Treatment of Post-dated Cheques or Promissory notes).
  10. Withdrawn – ( Deferred Taxation).
  11. Depreciation on Idle Fixed Assets (Reformatted – 2004).
  12. Withdrawn – ( Debt Extinguishment).
  13. Withdrawn – ( Accounting for Compensated Absences).
  14. Withdrawn – (Revaluation of Fixed Assets – Accounting Treatment).
  15. Bonus Shares-Accounting Treatment (Reformatted 2004)
  16. Withdrawn – ( Pending Litigation Settled in Favour of Client After the Balance Sheet date)
  17. Withdrawn – ( Finished Pieces of Equipment held by Manufacturer for Customers)
  18. Withdrawn – ( Good Accounting Software)
  19. Excise Duty-Accounting Treatment (Reformatted – 2000)
  20. Accounting for Expenditure During Construction Period (Reformatted – 2000)
  21. Date of Commencement of Commercial Production  (Reformatted – 2000).
  22. Book Value per Share (Revised – 2002).
  23. Withdrawn – (Investments Valuation – Application of Lower of Cost and Market Value).
  24. Exchange Risk Fee-Accounting Treatment (Reformatted – 2000).
  25. Withdrawn – ( Prudential Regulations for Banks)
  26. Withdrawn – ( Export Quota – Accounting Treatment)
  27. IAS 12, Income Taxes (Revised 2003).
  28. Withdrawn – ( Golden Handshake – Accounting For)
  29. Carry-Over- Transactions (COT).

 

Posted on November 2, 2015 in Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

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