RBI

RBI Defers Implementation of Ind AS for Scheduled Commercial Banks

RBI Defers Implementation of Indian Accounting Standards (Ind AS) for Scheduled Commercial Banks 

BI/2018-2019/146
DBR.BP.BC.No.29/21.07.001/2018-19

March 22, 2019

All Scheduled Commercial Banks
(excluding Regional Rural Banks)

Madam / Dear Sir,

Deferral of Implementation of Indian Accounting Standards (Ind AS)

Please refer to paragraph 3 of the Statement on Developmental and Regulatory Policies issued with the First Bi-monthly Monetary Policy 2018-19 on April 5, 2018, wherein the implementation of Ind AS was deferred by one year pending necessary legislative amendments to the Banking Regulation Act, 1949 as also the level of preparedness of many banks.

2. The legislative amendments recommended by the Reserve Bank are under consideration of the Government of India. Accordingly, it has been decided to defer the implementation of Ind AS till further notice.

Yours faithfully,

(Saurav Sinha)
Chief General Manager-in-Charge

Share

Recent Posts

  • Income Tax

Distinction between religious & charitable purposes is determined by institution’s primary or dominant object

The distinction between religious and charitable purposes is determined by institution's primary or dominant object and not merely by presence…

21 hours ago
  • Income Tax

Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important

For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and…

1 day ago
  • Income Tax

AO is under an obligation to assign reasons for rejecting explanation of the assessee

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…

2 days ago
  • Excise/Custom

CBIC issues SoP for clearance of imported goods through Foreign Post Offices

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure…

2 days ago
  • civil-law

Sale deed executed with full knowledge of only part consideration paid, not void – SC

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…

2 days ago
  • Income Tax

No fault in serving notice to last known address when PAN data was not updated – ITAT

No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…

2 days ago