Guidance Note on Accounting for Rate Regulated Activities issued by ICAI

The Coun­cil of the ICAI has issued sec­ond edi­tion to the Guid­ance Note on Account­ing for Rate Reg­u­lat­ed Activ­i­ties to be effec­tive from account­ing peri­od begin­ning on or after April 01, 2015. Ear­ly adop­tion of the Guid­ance Note is also permitted.

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