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.
Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…
No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…
A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…
Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…
Typographical error in turnover declared in ITR was not as a mistake apparent from the record u/s 154 when AO…
Ground taken by assessee that he was not aware of the order cannot be brushed aside so lightly in absence…