|Accounting Standards Board
The Institute of Chartered Accountants of India
July 27, 2023
Release of Indian Accounting Standards (Ind AS): An Overview (Revised 2023)
This is the seventh edition of this publication which contains an overview of various aspects related to Indian Accounting Standards (Ind AS) such as summary of all the Ind ASs, carve-outs from IFRS/IAS, changes in financial reporting under Ind AS compared to financial reporting under Accounting Standards, etc. It captures all the amendments to Ind AS notified by the MCA till June 2023.