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This is the third edition of our earlier issued publication which contains an overview of various aspects related to IFRS-converged Indian Accounting Standards (Ind AS) such as roadmap for the applicability of Ind AS, carve-outs from IFRS/IAS, changes in financial reporting under Ind AS compared to financial reporting under accounting standards, summary of all the Ind AS etc. It captures all the recent amendments to Ind AS notified by the MCA in March 2018 specifically issuance of new revenue standard (Ind AS 115) and other consequential amendments thereto. |