Home / Uncategorized / ICAI / ICAI withdraws Guidance Note on Accounting for Real Estate Transactions

ICAI withdraws Guidance Note on Accounting for Real Estate Transactions

ICAI withdraws Guidance Note on Accounting for Real Estate Transactions

ICAI withdraws Guidance Note on Accounting for Real Estate Transactions

The ICAI had issued a Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable), in May 2016, applicable to all projects in real estate by entities to whom Ind AS were applicable. The aforementioned Guidance Note is based on principles of Ind AS 11, Construction Contracts and Ind AS 18, Revenue.

On issuance of Ind AS 115, Revenue from Contracts with Customers vide the Companies (Indian Accounting Standards) Amendment Rules, 2018 dated March 28, 2018; the Ind AS 11 and Ind AS 18 stand omitted. Accordingly, the Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable) also stands withdrawn.

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