ICAI Exposure Draft proposing amendments to eight Ind AS
S. No. | Exposure Draft |
1. |
Annual Improvements to Ind AS 2018 Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB >> Standards amended are as under: Ind AS 103, Business Combinations Ind AS 111, Joint Arrangements Ind AS 12, Income Taxes Ind AS 23, Borrowing Costs |
2. | Plan Amendment, Curtailment or Settlement – Amendments to Ind AS 19, Employee Benefits >> |
3. |
Prepayment Features with Negative Compensation-Amendments to Ind AS 109, Financial Instruments >> |
4. |
Long-term Interests in Associates and Joint Ventures-Amendments to Ind AS 28 >> |
5. |
Amendments to Ind AS 40, Investment Property >> |
Comments should be submitted using one of the following methods, so as to receive not later than July 11, 2018.
1. Electronically: Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method): http://www.icai.org/comments/asb/
2. Email: Comments can be sent at commentsasb@icai.in
3. Postal:
Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi – 110 002
Further clarifications on any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.
Addition u/s 68 for jewellery purportedly received on death of grandparent under Will upheld. In a recent judgment, ITAT upheld…
Supreme Court lays down tests to determine whether a debt is a financial debt or an operational debt under IBC…
Merely because directors of two companies were common not mean that deposits received was bogus and companies were shell companies…
Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…
Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of current FMV to be further…
ITAT directed AO to serve notice of hearing both through electronic and physical mode upon the assessee In a recent…