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Archives - Accounting Standards issued by the ICAI. Share this page: Amendment to AS 2, 4, 6, 10, 13, 14, 21 and 29 issued by the Institute of Chartered ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. The date on which these will come into force is yet to be notified. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. Particulars. Page No. ICAI FR Practice Manual Oct 2017 Edition. 1. Chapter 1: Accounting Standards And Guidance Notes. 10. Chapter 2: Indian AccountingModule 1. Initial Pages · Chapter 1: Framework for Preparation and Presentation of Financial Statements; Chapter 2: Ind AS on Presentation of Items in the Jul 1, 2017 - (Refer July 2004 ICAI Journal). Note 14: AS 23 and AS 27 have come into effect in respect of accounting periods commencing on or after 1-4-2002 The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India. It was established on 1 July 1949 as a statutory body under the Chartered "The Chartered Accountants Regulations" (PDF). icai.org.