NEW PUBLICATION
GN(A) 24 (Issued 2006)
Guidance Note on
Measurement of Income Tax Expense for Interim Financial Reporting in the Context of AS 25 |
| As the name suggests, the ‘Guidance Note on Measurement of Income Tax Expense for Interim Financial Reporting in the Context of AS 25’ issued by the Research Committee of the Institute of Chartered Accountants of India deals with various aspects in the measurement of income tax expense for reporting the same in interim financial reports in the light of the principles enunciated by Accounting Standard (AS) 25, ‘Interim Financial Reporting’. The Guidance Note briefly lays down the various steps involved in the measurement of income tax expense and contains certain examples of computing weighted average annual effective tax rate under various situations for computing income tax expense for interim financial reporting. |
| The Guidance Note is priced at Rs. 20/- and is available for sale at the sale counter of the Institute at New Delhi as well as at its regional offices located at Chennai, Mumbai, Kolkata and Kanpur. The Guidance Note may also be obtained by paying postal and handling charges of Rs. 19/- (by unregistered parcel) or Rs. 32/- (by registered parcel). | |
