24 October 2014
No. Not notified as yet. In my view there is an outside chance that it can be applicable by November 2016 term. So wait for official announcement by ICAI.
20 February 2015
Expected to be made applicable for Nov 2016 Exams.
Breaking News:
All stakeholders are hereby informed that the Ministry of Corporate Affairs has notified Roadmap for applicability of Indian Accounting Standards (Ind AS) for compliance by the class of companies specified in the said roadmap. The notification has been uploaded on www.mca.gov.in along with the thirty nine (39) Indian Accounting Standards (Ind AS).Companies which are not required to follow Indian Accounting Standards (Ind AS) shall continue to comply with Accounting Standards as prescribed in Companies (Accounting Standards) Rules, 2006.
Read more at: https://www.caclubindia.com/forum/breaking-news-roadmap-for-applicability-of-ind-as-notified--320570.asp#.VObnEvyqqko