ICAI Ind AS-Disclosures Checklist for Accounting year 2018-19 (Revised May 2019)
There are many disclosure requirements in Ind AS, the materiality governs deciding what information to disclose.
ICAI had come out with a Publication on ‘Ind AS Disclosures Checklist’ in 2018 to provide all the Ind AS disclosures at one place for the assistance of members and other stakeholders. With the implementation of Ind AS 115, Revenue from Contract with Customers, and withdrawal of Ind AS 11, Construction Contracts, and Ind AS 18, Revenue, from the accounting year beginning April 1, 2018.
ICAI has revised the said publication and provide the updated information for the benefit of the members and other stakeholders. It gives me immense
pleasure to share this revised Publication on ‘Ind AS Disclosure Checklist’ capturing amendments in disclosure requirements under Ind AS applicable for accounting year 2018-19.
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
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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