ICAI withdraws two Guidance Notes on Accounting GN(A) 9 and GN(A) 20

As per ICAI Announcement dt. 7 Oct. 2016, it has been decided to withdraw the following two Guidance Notes on Accounting as the same are no longer relevant in the present day context:

i) GN(A) 9 (Issued 1994) – Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares

ii) GN(A) 20 (Issued 2005) – Guidance Notes on Accounting for Fringe Benefits Tax

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