Indian Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) …

Compendium of Indian Accounting Standards (Year 2020-2021) - Volume I (Ind AS 101-116)

The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, have been formulated keeping the Indian economic & legal environment in view and …

Jun 22, 2021 · The adoption of Indian Accounting Standards (Ind SA) has improved the comparability of financial information of Indian companies worldwide. However, Ind AS …

For all the issuer companies whose offer documents are filed with SEBI on or after 1st April 2016, SEBI has issued a clarification on the applicability of the Indian Accounting Standards (IND …

17 Ind AS 1 Presentation of Financial Statements; 18 Ind AS 2 Inventories; 19 Ind AS 7 Statement of Cash Flows; 20 Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors; …

Indian Accounting Standards (Ind ASs) are Standards prescribed under Section 211(3C) of the Companies Act, 1956. Material Omissions or misstatements of items are material if they could, …

The Ministry of Corporate Affairs (MCA) has notified IFRS-converged Indian Accounting Standards (Ind AS) and the roadmaps for the applicability of Ind AS for corporate, banks, …

This pocket guide provides a brief summary of the recognition, measurement, presentation and disclosure requirements under the Indian Accounting Standards (referred to as Ind AS or …

Jan 7, 2018 · Ind AS covers various areas of financial reporting, including revenue recognition, financial instruments, leases, and business combinations. The adoption of Ind AS has led to …