Ind AS-Disclosures Checklist by ICAI based on Ind AS effective as on April 01 2018 for an entity preparing Financial Statements voluntarily/mandatorily beginning on or after 01/04/2016
Ind AS-Disclosures Checklist by ICAI
There are many disclosure requirements in Ind AS, the materiality governs deciding what information to disclose.
The Accounting Standards Board of the ICAI has brought out a publication by providing a compilation of all the disclosures required by Ind AS at one place. The publication “Ind AS-Disclosures Checklist“ gives a checklist of disclosures requirements under Ind AS applicable to an entity preparing its financial statements voluntarily and mandatorily beginning on or after April 1, 2016, in accordance with Ind AS.
The checklist is Ind AS wise in a tabular form and with reference to each disclosure paragraph of the relevant Ind AS with remark column
The disclosures checklist is based on the Indian Accounting Standards (Ind AS) that are effective as on April 01, 2018, and includes disclosures required under recently issued Ind AS 115, Revenue from Contracts with Customers.
It has been cautioned that the said publication is intended for guidance purposes and should be read in conjunction with the relevant Ind AS and should not be considered as an alternative from studying the Ind AS.
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