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.
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