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 Extension for completion of Orientation /IT Training Course by the Intermediate students, through the foundation route, to on or before 31st December, 2020 instead of on or before 31st October, 2020 and then be allowed to sit for their Final examination to be held in November, 2022.
 Exposure Draft of SAE 3410 - Assurance Engagements on Greenhouse Gas Statements by SRSB, ICAI- Last date for comments : November 6, 2020.
 Articled Assistants to be eligible for Industrial Training after completing a minimum of 18 months of practical training: ICAI issues draft regulationa
 Extension of validity of Registration Period on account of cancellation and merging of May 2020 examination with November, 2020 examination due to outbreak of COVID-19.
 Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS)-Adv. Information Technology Test - Home Based Mode between 16th to 18th October, 2020.
 Reckoning the date of revocation of the lockdown to be 30th September 2020 w.r.t extensions granted regarding the validity of Peer Review Certificate in the wake of COVID-19 spurt across the country
 Invitation of Comments on Exposure Drafts of Forensic Accounting and Investigation Standards(FAIS) - 110, 120, 130, 140, 220 and 230
 Automation a key tool for biz to maximise efficiency in finance functions: Report - ET CIO
 Exposure Draft Guidance Note on Accrual Basis of Accounting (Last date of comments: October 18, 2020) hosted by Research Committee
 Reopening of Empanelment of Members to act as Observers for November, 2020 Examinations.
 Explanatory Note to the draft amendments in Regulations 4 and 19 of the Chartered Accountants Regulations, 1988 – Published vide Notification No.1-CA(7)/195/2020 in the Gazette of India dated 14th September, 2020, seeking objections/suggestions from public.

Post-implementation Review - IFRS 13 Fair Value Measurement
June, 15th 2017

The IASB has issued a request for stakeholders to tell the Board about their experience with the accounting standard that explains how to measure the ‘fair value’ of assets and liabilities, IFRS 13. The aim is to check whether the Standard meets its objectives. This request is part of the IASB’s Post-implementation Review (PIR) of IFRS 13 Fair Value Measurement. The objective of a PIR is to assess whether an accounting standard works as intended and achieves its objectives. This assessment involves analysing how the requirements in the standard affect investors, companies and auditors. The PIR also helps detect areas of a standard that may present challenges that could result in inconsistent application of the requirements. 



The Request for information issued by IASB on Post-implementation Review - IFRS 13 Fair Value Measurement, is for comments only. Comments on the aforesaid document need to be received by August 16, 2017. 

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: http://resource.cdn.icai.org/45631asb35792d2.pdf 

How to comment

Comments should be submitted using one of the following methods: 

1. Electronically: Visit at the following link (Preferred method):
http://www.icai.org/comments/asb/
2. Email: Comments can be sent to: commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in
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