From which period is Ind AS applicabe ?
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Applicability of ind - as
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Prescribing the road map for the implementation of the new Indian accounting standards (Ind AS), the Corporate Affairs ministry on Friday (2nd January, 2015) specified the class of companies that have to move to the new accounting system that are close to the International Financial Reporting Standards (IFRS).
The raod map is as follows:-
|
Type of Company |
Applicable From |
|
Companies whose equity or debt securities are
|
April 1, 2016 |
|
Companies other than (Unlisted) these,
|
April 1, 2016 |
|
Companies whose equity and/or debt securities are
|
April 1, 2017 |
|
Companies other than above (unlisted) with
|
April 1, 2017 |
|
Companies not covered under this notification
|
Not Applicable |
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