ICAI Releases Revised Edition of Technical Guide on Accounting for CSR Expenditures
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- By Chetan Kulasri
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- Last Updated on 15 February, 2025
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ICAI has released the revised edition of the Technical Guide on Accounting for Expenditure on Corporate Social Responsibility (CSR) Activities, updated in January 2025. The guide provides comprehensive guidance on the recognition, measurement, and disclosure of CSR expenditures, ensuring compliance with legal requirements and transparency in financial reporting. It covers both cash and in-kind CSR activities, handling unspent CSR funds, and the importance of proper disclosure, making it an essential resource for Chartered Accountants and company management.
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