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Recently, ICAI issued a publication – A Primer on the Concept of Social Stock Exchange (the publication). The publication covers key concepts of Social Stock Exchange (SSE), important requirements of the respective SEBI notifications and an overview of SSEs established across the world.

To access the text of the publication, please click here

Ind AS 21, The Effects of Changes in Foreign Exchange Rates lays down guidance on foreign currency transactions and foreign operations in the financial statements of an entity and also explains how to translate the financial statements into presentation currency. It also specifies which exchange rates(s) to be used and how to report the effects of changes in exchange rates in the financial statements. In this regard, recently, ICAI issued an Educational Material on Ind AS 21 (the education material), thereby addressing the relevant aspects in the form of a brief summary of Ind AS 21 and Frequently Asked Questions (FAQs) on practical issues that the preparers of the financial statements may face while applying Ind AS 21.

To access the text of the education material, please click here

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