Indian GAAP, IFRS and Ind AS A Comparison - Deloitte
- Companies whose equity and/or debt securities are listed or are in the process of listing on any stock exchange in India or outside India (listed companies) and having net worth of Rs. 500 crores or more. - Unlisted companies having a net worth of Rs. 500 crores or more. - Holding, subsidiary, joint venture or associate
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