Tag: Ind AS
ICAI has issued revised/ updated Guidance Notes (2022 Edition) on Ind AS Compliance by ‘Non Ind AS Companies’ (Division I), ‘Ind AS Companies’ (Division II) and ‘NBFCs’ (Division III) …
Major differences between ‘Ind AS-23: Borrowing Costs’ and ‘AS-16: Borrowing Costs’ are as under: (i) Ind AS 23 does not require an entity to apply this standard to borrowing …
ICAI has released Quick Referencer on Indian Accounting Standards (Ind AS), which provides summarised basic understanding on the scope/ applicability of Ind AS to find relevant guidance on specific …
ICAI has published fourth edition (July 2019) of the “Ind AS – An Overview” a booklet which provides an overview of the various aspects related to IFRS-converged Indian Accounting …
ICAI has released e-version of Compendium of Indian Accounting Standards (Ind AS) effective 1 April 2019, comprising of Volume 1 & Volume 2 (PDF). It may be noted that …
ICAI has drawn attention of all concerned to 'Ind AS 116 - Leases' recently notified by MCA vide Notification dt. 30 March 2019 on Companies (Ind AS) First Amendment …
MCA has notified the Companies Indian Accounting Standards (Ind AS) First and Second Amendment Rules, 2019, applicable w.e.f. 1 April, 2019, to amend the 'Annexure B on Indian Accounting …
Ind AS Transition Facilitation Group (ITFG) of ICAI has issued a compendium of 132 Clarifications issued upto 31 Dec. 2018 (Bulletin #1 to Bulletin #17) regarding concerns or issues …
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 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 …
