Updates - 2310/2015
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Withdrawal of five Guidance Notes on Accounting ­ (21­10­2015)
The Council, at its Special (347th) meeting, held on October 14, 2015, has decided to withdraw the following five Guidance Notes on Accounting as the same are no
longer relevant in the present day context in view of the requirements of the Companies Act, 2013:
GN(A) 3 (Issued 1982) – Guidance Note on Treatment of Reserve Created on Revaluation of Fixed Assets
GN(A) 7 (Issued 1989) ­ Guidance Note on Accounting for Depreciation in Companies
GN (A) 8 (Issued 1994) Guidance Note on Some Important Issues Arising from the Amendments to Schedule XIV to the Companies Act, 1956
GN (A) 26 (Issued 2008) Guidance Note on Applicability of Accounting Standard (AS) 20, Earnings Per Share
GN (A) 27 (Issued 2008) Guidance Note on Remuneration Paid to Key Management Personnel­Whether a Related Party Transaction