You want to Search for
Convergence from AS to Ind AS
With the Companies (Indian Accounting Standards) Rules, 2015 notified on 16-2-2015 by Ministry of Corporate Affairs, the roadmap to adoption of Ind AS has been laid down for the companies.
To shepherd the convergence from IGAAP to Ind AS, herein provided is the technical literature as issued by MCA on Feb 2015 and Feb 2011, Comparison between the AS, Ind AS & IFRS; Comparison between AS, Ind AS and ICDS and Carve outs. Ind AS Applicability chart to guide on the application of the same for a company, Ind As Disclosure Checklists providing the exhaustive list of disclosures required for an Ind AS and the Accounting Policies- IFRS are also included herein for guiding the application.