Educational Materials on Indian Accounting Standards (Ind ASs)
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The Ministry of Corporate Affairs (MCA) has notified IFRS-converged Indian Accounting Standards (Ind AS) and the roadmaps for the applicability of Ind AS for corporate, banks, Insurance companies and Non-banking Financial Companies. As per the roadmap, Ind ASs are applicable to certain companies from the financial year 2015-16 voluntarily and from 2016-17 on mandatory basis. Considering the above, the ICAI through the Ind AS Implementation Committee is making relentless efforts to provide necessary support and guidance to members and other stakeholders for proper implementation of Ind AS. For this purpose, the Committee has brought out the following publications as per the Standards notified by the MCA:
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