|Accounting Standards Board
The Institute of Chartered Accountants of India
6th October, 2020
Release of Indian Accounting Standards: An Overview (Revised 2020)
This is the fifth edition of our earlier issued publication which 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 24 July 2020, as Companies (Indian Accounting Standards) Amendment Rules, 2020, comprising critical amendments to Ind AS which are applicable for the accounting year beginning on or after April 1, 2020.