CA Final
122 Points
Joined May 2016
Dear Prashant,
Application of IND AS and AS issued by ICAI is depends upon verious conditions. Conditions are related to net worth and Legal structure of entity. There are various dates also which are suggested by MCA for aplication of IND AS according to conditions.
It will better for me to attach the summary where you can find detailed descripttion of application of AS and IND AS with respect of their conditons and dates.
Regards
Shreesh Kumar