Applicability of ind - as

Type of Company

Applicable From

Companies whose equity or debt securities are

• listed or
• are in the process of listing on any stock exchange in India or outside India and
• having net worth of Rs 500 Crore or more

April 1, 2016

Companies other than (Unlisted) these,

• but having net worth of Rs 500 Crore or more and
• also their holding, subsidiary, joint venture or associate companies

April 1, 2016

Companies whose equity and/or debt securities are

• listed or
• are in the process of being listed on any stock exchange in India or outside India and
• having net worth of less than rupees 500 Crore.

April 1, 2017

Companies other than above (unlisted) with

• net worth of Rs 250 crore or more but less than Rs 500 crore and
• their holding, subsidiary, joint venture or associate companies

April 1, 2017

Companies not covered under this notification

• Banking Companies,
• insurance companies and
• non- banking finance companies (NBFCs)

Not Applicable