Indian Accounting Standards-An Overview. ICAI releases 6th edition (Revised 2021)
The Institute of Chartered Accountants of India (ICAI) has released fifth edition of Indian Accounting Standards (IndAS): An Overview (Revised 2021).
The publication gives a glance on the basic aspects of applicable Ind AS in a summarised manner, differences between Ind AS and AS and Ind AS and IFRS.
The said publication captures all the amendments to Ind ASs notified by the MCA vide notification dated June 18, 2021, as Companies (Indian Accounting Standards) Amendment Rules, 2021, comprising critical amendments to Ind AS which are applicable for the accounting year beginning on or after April 1, 2021.
This publication also contains differences between Ind AS and IFRS and Ind AS and existing AS
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