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IFRS

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(Querist)
26 January 2009 what is IFRS? and from when it is applicable? is it applicable for the May 2010 examination?
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Deepak Agrawal

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Deepak Agrawal (Expert)
26 January 2009 Its applicable from 1st April 2011. But IFRS-1 requires re-reinstatement of previous years figures. So all corporates will have to apply for figures from 1st april 2010. So its not mandatory... But ICAI has started asking questions on it like meaning, apllicability, etc... So prepare little bit of it
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