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Exposure Draft Accounting Standard AS 23 Revised 20XX Corresponding to IAS 28 Investments in Associates Last date for Comments May 10 2010 Issued by The Institute of Chartered Accountants of India Contents Scope Definitions 2-12 Significant Influence 6-10 Equity Method 11-12 Application of the equity method 13-34 Impairment losses 31-34 Separate financial statements 35-36 Disclosure Effective date Withdrawal of other pronouncements APPENDICES App...

How to fill out as 23 of icai

To fill out AS 23 of ICAI, follow the steps below:

1. Read the instructions: Begin by carefully reading the instructions provided in AS 23 of ICAI. This will give you a clear understanding of the form and its requirements.
2. Gather necessary information: Collect all the relevant information required to fill out the form. This may include personal details, financial data, and any specific information related to the purpose of filing.
3. Fill out the form accurately: Enter the information accurately and legibly into the respective fields on the form. Pay attention to any specific formatting or data entry guidelines provided.
4. Review the form: Once you have filled out all the necessary fields, double-check the form for any errors or omissions. Ensure that all the information provided is complete and accurate.
5. Attach supporting documents: If required, gather and attach any supporting documents that need to be submitted along with the form. These may include financial statements, proof of identification, or any other relevant paperwork.

Who needs AS 23 of ICAI?

1. Chartered Accountants: AS 23 of ICAI is primarily applicable to chartered accountants who need to comply with the accounting standard for the treatment of accounting for investments in associates.
2. Companies: Any company that has investments in associates is required to adhere to AS 23 of ICAI. It provides guidelines for recognizing, measuring, and presenting investments in associates in the company's financial statements.
3. Financial Institutions: Financial institutions that have investments in associates need to follow AS 23 of ICAI to ensure proper accounting treatment and disclosure of these investments.

Please note that the applicability of AS 23 of ICAI may vary depending on the specific regulations and standards followed by different countries or jurisdictions. It is advisable to consult professional accountants or relevant authorities for specific guidance.

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What is as 23 of icai?

AS 23 of ICAI refers to the Accounting Standard 23 issued by the Institute of Chartered Accountants of India. It provides guidance on accounting for investments in associates in the financial statements of an entity.

Who is required to file as 23 of icai?

AS 23 of ICAI is applicable to all entities that have investments in associates and prepare financial statements in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India.

How to fill out as 23 of icai?

To fill out AS 23 of ICAI, entities need to follow the guidance provided in the standard. It includes determining the nature of the investment, recognizing and measuring the investment in the financial statements, and making relevant disclosures.

What is the purpose of as 23 of icai?

The purpose of AS 23 of ICAI is to ensure that investments in associates are accounted for accurately and in accordance with the principles of generally accepted accounting standards. It provides transparency and comparability in financial reporting.

What information must be reported on as 23 of icai?

AS 23 of ICAI requires reporting information related to investments in associates, such as the nature of the investment, the entity's proportionate share of the associate's profit or loss, the carrying amount of the investment, and any impairment losses recognized.