ICAI Publication Portal
|
Help & Support
|
A+
A
A-
Search by
Title
Home
Publications
Committees/Directorates
Accounting Standards Board
Aggregation of CA Firms Committee
Auditing & Assurance Standards Board
Centre for Audit Quality Committee
Commercial Laws & Economic Advisory Committee
Continuing Professional Education Directorate
Corporate Laws Committee
Digital Accounting and Assurance Board
Direct Taxes Committee
Ethical Standards Board
Expert Advisory Committee
Financial Markets and Investors' Awareness Committee
Financial Reporting Review Board
Global Trade & Services Committee
GST & Indirect Taxes Committee
Insolvency, Bankruptcy and Valuation Standards Board
Internal Audit Standards Board
International Taxation Committee
Members & Students Services Directorate
MSME & Start-up Committee
Peer Review Board
Professional Development Committee
Public and Government Financial Management Committee
Public Relations Committee
Research Committee
Sustainability Reporting Standards Board
Taxation Audits Quality Review Board
UDIN - Directorate
About
Sign in
Register
Background Material on Non-Corporate Entities
Share this publication
Background Material on Non-Corporate Entities
Facebook
Twitter
WhatsApp
Instagram
Copy
Committee
Accounting Standards Board
Topic
Publication
Release Date
September 2026
Pages
114
Views
118
Download
Start Reading
Publication Summary
This publication aims to provide preparers, auditors, reviewers, academicians and other stakeholders with greater conceptual clarity and practical insights into the application of the Guidance Note.
Editor's selection
Similar Publications
Other Publications
Accounting Standards
Indian Accounting Standards (Ind AS)
Accounting Standards
Accounting Standards (AS)
Publication
Appendix I to the Compendium of Accounting Standards (as on April 1, 2025)
Publication
AS 1 Disclosure of Accounting Policies
Publication
AS 2 Valuation of Inventories
Publication
AS 3 Cash Flow Statements
Publication
AS 4 Contingencies and Events Occurring After the Balance Sheet Date
