The Institute of Chartered Accountants of India (ICAI) on 3rd July 2018 has released the 3rd edition of the earlier published editions 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 accounting standards, summary of 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.
To download the material, click here:- Ind AS material issued by ICAI
