Transcription of Indian GAAP, IFRS and Ind AS A Comparison - Deloitte
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Indian GAAP, IFRS and Ind AS A Comparison - Deloitte
Indian gaap , ifrs and ind as A Comparison26 February 20152 Indian gaap , ifrs and ind as A Comparison | 3 The Roadmap for Implementation of ind as 4 Comparison of Indian gaap , ifrs and ind as 5 Comparison 6 ContentsUpdated for the Companies ( Indian Accounting Standards) Rules, 20154 The Roadmap for Implementation of Ind ASOn 16 February 2015, the Ministry of Corporate Affairs (MCA) notified the Companies ( Indian Accounting Standards) Rules, 2015 (the Rules ) (pending publication in the Gazette of India).
Ind AS 1 does not include any illustrative format for the presentation of financial statements. The ICAI has issued an exposure draft of the Ind AS-compliant Schedule III. The recent amendments to IAS 1 'Disclosure Initiatives' are yet to be made to Ind AS 1. Ind AS 7 provides guidance on line items to be presented in the statement of cash flows.
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