Simplifying UPSC IAS Preparation. Source: The Hindu. Statements of Profit and loss and other Comprehensive income, Statement of changes in Equity and Statement of Financial position are the new … Accordingly, we recommend finalising the amendments to IAS 37 without re-exposure. The Consumer Protection Act, 2019 is an important topic for the UPSC exam. Topic covered: Government policies and interventions for development in various sectors and issues arising out of their … In news: Lok Sabha has passed Special Protection Group (SPG) amendment bill, 2019 Placing it in syllabus: Security forces and agencies … National Institute of Design. 10th IAS Conference on HIV Science | 21-24 July 2019 | Mexico City, Mexico However, before the same could be considered and passed in the Rajya Sabha, the Rajya Sabha was adjourned sine die. Context: Protests against the Citizenship (Amendment) Act at Jamia Millia Islamia in Delhi and Aligarh Muslim University, followed by violent clash between students … For mains: Need for amendments, concerns … Effective for annual periods beginning on or after 1 January 2019. Towards this, the Aadhaar and Other Laws (Amendment) Bill, 2018 was passed by the Lok Sabha in its sitting held on 4th January, 2019. (Amendment) Bill, 2019 The Jallianwala Bagh National Memorial (Amendment) Bill, 2019 was introduced in LokSabha on July 8, 2019. Studying the forces which are in news becomes compulsory. 126th Constitution Amendment Bill. 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 … In News. National Institute of Design (Amendment) Bill, 2019 . 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. All these amendments have brought significant changes in the course of Indian Polity. Intention to dissent 21. All other borrowing costs are recognised as … The Citizenship Amendment Act 2019 is intended to help illegal migrants who came to India before 31-12-2014 … 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. For prelims: Key features of the bill. such costs are capitalised. beginning on or after 1 January 2019. Download Citizenship Amendment Act notes PDF. For main: significance of RTI, issues present and measures to address these issues. The Board discussed the effective date for the amendments to IAS 37 Provisions, Contingent Liabilities and … Protests against the Citizenship (Amendment) Bill 2019 Daily Current Affairs IAS | UPSC Prelims and Mains Exam – 17th December 2019. The Bill replaces the Indian Medical Council (Amendment) Second Ordinance, 2019 which was promulgated on 21 st February, 2019.. 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. 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 Here. Right to Information (Amendment) Bill, 2019. There is no major difference between INDAS 23 and IAS 23.Therefore, the following descriptions relate to both INDAS 23 and IAS 23. It amends the Jallianwala Bagh National Memorial Act, 1951. POLITY TOPIC: General Studies 2: Government policies and interventions for development in various sectors and issues arising out of their design and implementation. Background of Unlawful Activities (Prevention) Amendment Act. The Maintenance and Welfare of Parents and Senior Citizens (Amendment) Bill, 2019 was introduced in Lok Sabha. Parliament has passed the Indian Medical Council (Amendment) Bill, 2019. The amendments are designed to support the provision of useful financial information by companies during the period of … There are 104 amendment acts as of January 2020 that are made in the Indian Constitution over time. The Bill seeks to reduce the time period for supersession of theMedical Council of India (MCI) from three years to two … 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 . What to study? The stipend for graduate apprentices or degree apprentices has been increased to … This is a part of the polity and governance segments in the UPSC syllabus. - 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 … However, former information commissioners and RTI activists have come out strongly against the move by the central government to amend the RTI Act, 2005. National Institute of Design (Amendment) Bill, 2019 – Diligent IAS 27/11/2019 – Posted in: Daily News. Search. 26 September 2019 IASB amends IFRS Standards in response to the IBOR reform. Minimum stipends have been doubled to between Rs 5,000 and Rs 9,000 per month. 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. Arms Amendment Bill, 2019 Context: Parliament recently approved a legislation providing for a maximum punishment of life imprisonment … (b) the change is in the nature of a consequential amendment—it ensures consistency of wording in the requirements of IAS 37. 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. 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