SICASA Study Circle Meet
The ICAI Udupi Branch in association with ICAI Udupi Branch SICASA organized a Study Circle Meet on “Ind AS 36 & Ind AS 105” and “DTAA Framework for Influencer Income” on 14th March 2026.
The session focused on key accounting standards such as impairment of assets and non-current assets held for sale, along with an emerging area of taxation—cross-border implications and DTAA applicability for influencer income. The program aimed at enhancing both technical accounting knowledge and awareness of evolving international tax frameworks among members and students.
Event Highlights
- Detailed discussion on Ind AS 36 (Impairment of Assets) and Ind AS 105 (Non-current Assets Held for Sale)
- Insights into DTAA framework for influencer and digital income
- Practical interpretation of accounting standards and tax provisions
- Focus on emerging trends in cross-border taxation
- Interactive session encouraging participation from members and students
Awards & Recognitions
- Appreciation for the collaborative efforts of ICAI Udupi Branch and SICASA
- Recognition of the initiative to bridge academic learning with practical exposure
- Acknowledgment of active participation by students and members
