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Income computation and disclosure standards
Home List Manuals Income Tax Manual Income computation and disclosure standards

Income computation and disclosure standards

Ch. No.

Topic

1

Introduction - Income computation and disclosure standards (ICDS)

2

ICDS I : Accounting Policies

3

ICDS II : Valuation of Inventories

4

ICDS III : Construction Contracts

5

ICDS IV : Revenue Recognition

6

ICDS V : Tangible Fixed Assets

7

ICDS VI : Effects of Changes in Foreign Exchange Rates

8

ICDS VII : Government Grants

9

ICDS VIII : Securities

10

ICDS IX : Borrowing Costs

11

ICDS X : Provisions, Contingent Liabilities & Contingent Assets

12

Refund of unutilised Input Tax Credit (ITC)

 
 
 
 
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