Amendments

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Ankita Bhardwaj

Ankita Bhardwaj (Querist)
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23 January 2016 what r the amendments applicable for financial reporting in may ', 16

Rahul Bansal

Rahul Bansal (Expert)
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24 January 2016 Non-applicability of AS 30, 31 and 32 on the topic ‘Accounting and Reporting of Financial
Instruments’ : Ind AS 32 “Financial Instruments: Presentation”, Ind AS 107 “Financial Instruments:
Disclosures” and Ind AS 109 “Financial Instruments” have been made applicable to the topic ‘Accounting
and Reporting of Financial Instruments’ instead of AS 30 “Financial Instruments: Recognition and
Measurement”, AS 31 “Financial Instruments: Presentation” and AS 32 “Financial Instruments:
Disclosures”.

Rahul Bansal

Rahul Bansal (Expert)
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24 January 2016 source: https://resource.cdn.icai.org/40502bos30265.pdf
Applicability of Standards/Guidance Notes/Legislative Amendments etc.
for May, 2016 – Final Examination

Rahul Bansal

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24 January 2016 Announcement regarding Non-application of AS 30, AS 31 and AS 32 in the Final Course Paper 1: Financial Reporting - (23-11-2015) ; link: https://www.icai.org/new_post.html?post_id=12141&c_id=343

Rahul Bansal

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24 January 2016 Clarification on Non-applicability of AS 30, 31 and 32 - (02-01-2016) :link: https://www.icai.org/new_post.html?post_id=12244&c_id=343

Rahul Bansal

Rahul Bansal (Expert)
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24 January 2016 Paper – 1 : Financial Reporting - Supplementary Study Material relevant from May 16 examination

link: https://www.icai.org/post.html?post_id=12174

Indian Accounting Standards (Ind AS)

Revised Chapter-6 on Accounting and Reporting of Financial Instruments

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