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The Institute of Chartered Accountants of India (ICAI) is the premier body responsible for formulation of Accounting Standards for all entities. While formulating Accounting Standards, the ICAI exposes the draft of the standard and invites comments from its members and the public at large. The comments received are invaluable as they help to a great extent in finalizing the standard. The Accounting Standards Board (ASB) of the ICAI considers each and every comment received and examines whether any change is required to the draft of the standard so exposed.

To submit comment online on various documents issued by the ASB, click on the following link:

http://www.icai.org/comments/asb/

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