The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
‘The Conceptual Framework for General Purpose Financial Reporting by Local Bodies’ establishes the concepts that are to be applied in developing ASLBs that are applicable to the preparation and presentation of general purpose financial reports (GPFRs) of local bodies.
The Exposure Draft is open for comment until 20th January, 2017
| Due process documents |
| Exposure Draft of The Conceptual Framework for General Purpose Financial Reporting by Local Bodies along with revised ASLB 17 Plant Property and Equipment [PDF] |