Ifrs

Dear friends,

As per IFRS, whether Ind AS is applicable to non-listed Comapnies ( Domestic Companies ) & SMEs ?

If yes, from when ?

Whether it is applicable to other Assessee ( Individual, Partnership Firms, AOP, Co-Op Soc, etc.) ?

As per IFRS, the format has been changed, i.e., for Profit & Loss A/c., it has changed to "Statement of Comprehensive Income"? So, is Revised Schedule VI, the format has also changes ?

Regards,

Shyamal