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ias 23 amendment 2019

Context: Protests against the Citizenship (Amendment) Act at Jamia Millia Islamia in Delhi and Aligarh Muslim University, followed by violent clash between students … The International Accounting Standards Board (Board) has today published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. Citizenship Amendment Act 2019 (CAA) has been passed by both Lok Sabha and Rajya Sabha. In this article, we give you a brief description of the details of the newly-passed Act, salient provisions of the Act, its importance and associated concerns, for the IAS exam . Following that, the Road Transport and Safety Bill was drafted in 2014. Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) (Agenda Paper 12A) The Board discussed the transition requirements and effective date for the amendments to IAS 16 Property, … The Maintenance and Welfare of Parents and Senior Citizens (Amendment) Bill, 2019 was introduced in Lok Sabha. Background of Unlawful Activities (Prevention) Amendment Act. The topic, ‘Important Amendments in Indian Constitution,’ comes under the GS-II syllabus of the IAS Exam. The Bill seeks to reduce the time period for supersession of theMedical Council of India (MCI) from three years to two … IAS 23 Borrowing costs Accounting summary - 2017 - 05 1 Objective Borrowing costs are finance charges that are directly attributable to the acquisition, construction or production of a qualifying asset that forms part of the cost of that asset, i.e. Manifest pedagogy: Security forces under Internal Security sections is an important aspect for Mains. This is a part of the polity and governance segments in the UPSC syllabus. The application of amendments as a result of the annual improvements to the IFRS (Annual Improvements 2015 – 2017) consecutively apply to step business combinations (IFRS 3), joint arrangements (IFRS 11), capitalization of borrowing costs (IAS 23), and income tax consequences of dividend payments (IAS 12). Search. Implementation matters (Agenda Paper 12) The Board met on 11 December 2019 to discuss implementation matters. Search Here. There is no major difference between INDAS 23 and IAS 23.Therefore, the following descriptions relate to both INDAS 23 and IAS 23. For UPSC 2021 preparation follow BYJU'S - IAS 12 - Income tax - IAS 23 - Borrowing costs - IFRS 3/IFRS 11 - Business Combinations 15 March 2019 (EU 2019/412) Yes 1 January 2019 Yes 1 January 2019 Yes 1 January 2019 Amendment to IAS 28 - Investments in Associates and Joins Ventures Clarifications for the investor on how to recognise long-term interests … In accordance with paragraph 6.23 of Due Process Handbook, we are … Intention to dissent 21. 20. AERA (Amendment) Bill, 2019 Archives TOPIC: General Studies 2: Government policies and interventions for development in various sectors and issues arising out of their design and implementation. For main: significance of RTI, issues present and measures to address these issues. Constitution on Supreme Court Judges: The organisation, independence, jurisdiction, powers and functions of the Supreme Court are provided in articles 124 to 147 in Part … Continue reading "SUPREME COURT … This will enable NIA to additionally investigate offences related to human trafficking, counterfeit currency, manufacture or sale of prohibited arms, cyber-terrorism, and offences under the … The amendments clarify how companies account for deferred tax on leases and … Studying the forces which are in news becomes compulsory. In news: Lok Sabha has passed Special Protection Group (SPG) amendment bill, 2019 Placing it in syllabus: Security forces and agencies … 126th Constitution Amendment Bill. For mains: Need for amendments, concerns … Download Citizenship Amendment Act notes PDF. Protests against the Citizenship (Amendment) Bill 2019 Daily Current Affairs IAS | UPSC Prelims and Mains Exam – 17th December 2019. (Amendment) Bill, 2019 The Jallianwala Bagh National Memorial (Amendment) Bill, 2019 was introduced in LokSabha on July 8, 2019. Search [wp-night-mode-button] Posted on July 23, 2019 by InsightsIAS. 26 September 2019 IASB amends IFRS Standards in response to the IBOR reform. The reservation given to SCs, STs and the Anglo-Indian community for the past 70 years is to end on January 25, 2020; The 126 th Constitution Amendment Bill seeks to extend by 10 yearsreservation to the Scheduled Castes … Topics covered: Government policies and interventions for development in various sectors and issues arising out of their design and implementation. beginning on or after 1 January 2019. Part of: GS Prelims and GS-II – Polity. Title: IASB issues amendments to IAS 19 – plan amendment, curtailment or settlement: PwC In brief Author: PwC Subject: On 7 February 2018, the IASB issued amendments to the guidance in IAS 19, Employee Benefits , in connection with accounting for plan amendments, curtailments and … In News. The stipend for graduate apprentices or degree apprentices has been increased to … The Bill amends the Maintenance and Welfare of Parents and Senior Citizens Act,2007 Key features of the bill Definition of children: In the Act, the term ‘children’ refers to children and … a. INDAS 23 b.IAS 23 c.AS 16. The Board discussed the effective date for the amendments to IAS 37 Provisions, Contingent Liabilities and … Implementation matters (Agenda Paper 12) The Board met on 22 October 2019 to discuss implementation matters. Source: The Hindu. Minimum stipends have been doubled to between Rs 5,000 and Rs 9,000 per month. Statements of Profit and loss and other Comprehensive income, Statement of changes in Equity and Statement of Financial position are the new … Effective for annual periods beginning on or after 1 January 2019. The Citizenship Amendment Act 2019 is intended to help illegal migrants who came to India before 31-12-2014 … Src:CM. National Institute of Design. POLITY TOPIC: General Studies 2: Government policies and interventions for development in various sectors and issues arising out of their design and implementation. Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37) (Agenda Paper 12A). National Institute of Design (Amendment) Bill, 2019 – Diligent IAS 27/11/2019 – Posted in: Daily News. Right to Information (Amendment) Bill, 2019. What to study? What are the changes in NIA (Amendment) Bill 2019? General Studies 3: Mobilization of resources, growth, development and employment In News: Rajya … For: Preliminary & Mains. Context: The Right to Information (Amendment) Bill, 2019 that amends the Right to Information Act, 2005 has been introduced in Lok Sabha. The amendments are designed to support the provision of useful financial information by companies during the period of … Search Here. However, former information commissioners and RTI activists have come out strongly against the move by the central government to amend the RTI Act, 2005. For prelims: key features of RTI, amendments proposed and the need. The Bill replaces the Indian Medical Council (Amendment) Second Ordinance, 2019 which was promulgated on 21 st February, 2019.. Accordingly, we recommend finalising the amendments to IAS 37 without re-exposure. National Institute of Design (Amendment) Bill, 2019 . Type of offences that the NIA can investigate and prosecute is now expanded. It amends the Jallianwala Bagh National Memorial Act, 1951. However, before the same could be considered and passed in the Rajya Sabha, the Rajya Sabha was adjourned sine die. The Act provides for the erection of a National Memorial in memory of those killed or wounded on April 13, 1919, in Jallianwala Bagh, Amritsar. Finally, it was redrafted with the Motor Vehicles Amendment Bill in 2019. Unlawful Activities (Prevention) Amendment Bill, 2019 What to study? 10th IAS Conference on HIV Science | 21-24 July 2019 | Mexico City, Mexico Know about the background and controversies regarding CAB 2019, and the Indian Citizenship Act. There are 104 amendment acts as of January 2020 that are made in the Indian Constitution over time. Parliament has passed the Indian Medical Council (Amendment) Bill, 2019. 1 January 2019 Endorsed 4 Amendments to IAS 19, ‘Employee benefits’ – Plan amendment, curtailment or settlement Annual periods on or after 1 January 2019 Not yet endorsed 5 Annual improvements 2015-2017 IFRS 3, ‘Business combinations’ IFRS 11, ‘Joint ventures’ IAS 12, ‘Income taxes’ IAS 23, ‘Borrowing costs’ (b) the change is in the nature of a consequential amendment—it ensures consistency of wording in the requirements of IAS 37. Taxation – IAS 12, IFRIC 23 27 Earnings per share – IAS 33 28 Balance sheet and related notes 29 Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS 16 34 Inventories – IAS 2 35 Provisions and … Context: The Right to Information (Amendment) Bill, 2019 that amends the Right to … Simplifying UPSC IAS Preparation. The Consumer Protection Act, 2019 is an important topic for the UPSC exam. All other borrowing costs are recognised as … All these amendments have brought significant changes in the course of Indian Polity. As per the notified Apprenticeship (Amendment) Rules, 2019, the hiring limit of apprentices has been raised to 15 per cent of total strength of an establishment. Get the list of major amendments … In this video lecture IN-DEPTH Analysis of CITIZENSHIP AMENDMENT BILL, 2019 has been done. Right to Information (Amendment) Bill, 2019 . The UAPA – an enhancement on the TADA (Terrorist and Disruptive Activities (Prevention) Act), which was allowed to lapse in 1995 and the Prevention of Terrorism Act (POTA) was repealed in 2004 — was originally passed in 1967 under the then Congress … Arms Amendment Bill, 2019 Context: Parliament recently approved a legislation providing for a maximum punishment of life imprisonment … Topic covered: Government policies and interventions for development in various sectors and issues arising out of their … However, it was only in 2014 that the National Urban Transport Policy (NUTP) committee proposed a new legislation, incorporating all modes of transportation, multi-modal integration, road safety, etc. For prelims: Key features of the bill. The International Accounting Standards Board (Board) has today amended some of its requirements for hedge accounting. Towards this, the Aadhaar and Other Laws (Amendment) Bill, 2018 was passed by the Lok Sabha in its sitting held on 4th January, 2019. such costs are capitalised. IAS 28 is amended to clarify that an entity should apply IFRS 9 as well as IAS 28 to long-term interests in associates and joint ventures that in substance form part of the net investment in the associate or joint venture. Context: President Ram Nath Kovind gave his assent to the Supreme Court (Number of Judges) Amendment Bill, which will increase the number of Supreme Court judges from 30 to 33. Citizenship Amendment Act 2019 (CAA) passed by the Indian Parliament has resulted in nationwide protests as many felt the new provisions added by the Central Government are discriminatory in nature. Earlier application is permitted. Government policies and interventions for development in various sectors and issues arising out their! 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