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

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