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ICAI releases E Version of Compendium of Ind AS effective 1.4.2019 - (14-05-2019)

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ICAI releases E Version of Compendium of Ind AS effective 1.4.2019

We are pleased to share that the Accounting Standards Board (the Board/ ASB) of Institute of Chartered Accountants of Indian (ICAI) has released e-version of Compendium of Indian Accounting Standards (Ind AS). As you are aware the Ind AS recommended by the ICAI, are prescribed by the Central Government, under Section 133 of the Companies Act, in consultation with and after examination of the recommendations of the National Financial Reporting Authority (NFRA).

Indian Accounting Standards is based on IFRS Standards. IFRS Standards undergo regular upgrade due to issuance of new Standards and amendments in existing Standards by way of annual improvements, etc. The ASB of ICAI has released this comprehensive up-to-date version of Compendium of Ind AS which encompasses Ind AS issued by the Ministry of Corporate Affairs (MCA), mandatory for accounting year beginning on or after April 01, 2019, including recent 2 Amendment Rules issued by MCA during previous year (notifications dated March 30, 2019). All the amendments have been incorporated at appropriate places and in relevant standards in this updated version of compendium.

The IASB publication of IFRS comprising IFRS Part B (Illustrative Examples and Implementation Guidance) and IFRS Part C (Bases for Conclusions) that accompany the IFRS Standards is also placed on the ICAI website for guidance in application of the Ind AS.

The above e-version of updated Ind AS and related guidance material are available at:

We are hopeful that ICAI members and other stakeholders will extensively benefit from this comprehensive updated set of Ind AS and guidance material.

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