Tag: Ind AS
ICAI has entered into Memorandum of Understanding (MoU), on behalf of the MCA (GOI) with the IFRS Foundation, the Regulator of the bodies issuing IFRS, to formalise the mutual …
MCA has notified the "Companies Indian Accounting Standards (Ind AS) Second Amendment Rules, 2018" and has amended the Ind AS 12, Ind AS 16, Ind AS 20 and Ind …
The "Ind AS Transition Facilitation Group (ITFG)" of ICAI has already issued a compendium of the Clarifications (Bulletin #1 to Bulletin #14) regarding interpretation/ implementation of Ind AS as per MCA …
The ICAI has come out with a publication "Indian Accounting Standards (Ind AS): Disclosures Checklist", for guidance of its members, to provide a compilation/ checklist of all the disclosure requirements …
The ICAI has published third edition (July 2018) of the "Ind AS - An Overview" a booklet which provides an overview of the various aspects related to IFRS-converged Indian …
The ICAI has issued Exposure Draft of Revised Ind AS-109 (Financial Instruments) for comments from the Members/ Stakeholders latest by 30 June 2018.
The ICAI has issued a set of FAQs to clarify accounting treatment of the increased liability arising from enhancement of gratuity ceiling from Rs. 10 Lac to 20 Lac, …
The MCA has notified the Companies (Indian Accounting Standards/ Ind AS) Amendment Rules, 2018 on 28 March 2018, whereby "Ind AS-115 relating to Revenue from Contracts with Customers" has been …
The MCA has notified exemption for Govt. NBFCs, Public Financial Institutions (PFIs) like LIC, UTI, etc. from applicability of AS-22/ Ind AS-12 relating to deferred tax asset or liability, …
The MCA had notified the Ind AS via the Companies (Indian Accounting Standards) Rules, 2015. Subsequently, the MCA has notified the Companies (Indian Accounting Standards) (Amendment) Rules, 2016/2017 to carry …