Transcription of Ind AS – ITFG interpretations and application issues
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Ind AS – ITFG interpretations and application issues
AS ITFG interpretations and application issuesFebruary 2018 About Ind AS implementation in India Indian financial reporting has undergone a paradigm shift with the introduction of Indian Accounting Standards (Ind AS). These involve application of several new and complex concepts, which require a significant level of judgement and estimation, accompanied by detailed qualitative and quantitative disclosures. However, this is just the beginning. The recent key amendments to the Companies Act, 2013 (2013 Act) and other Ind ASs that are on the verge of implementation (Ind AS 115, Revenue from Contracts with Customers and Ind AS 116, Leases), are expected to have a further impact on compliance as well as other accounting and reporting requirements
Our publication ‘Ind AS – ITFG interpretations and application issues’ is designed to assist companies in understanding this guidance when preparing financial
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