In case an Indian Pvt. Ltd. Co. (Holding Co.) has a WOS in Singapore (Subsidiary Co.), does the Indian Co. need to follow IFRS accounting standard, for being in lines with the Subsidairyco.
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Ifrs applicability
Replies (2)
holding co. is incorporated in India, therefore it has to follow accounting standard notified by central govt.
India has decided to converge with IFRS, and has issued its own IFRS equivalent accounting standards, referred to as Ind-AS. It has, thus, become critical for finance professionals to understand accounting standards in the Ind-AS framework and the related practical application issues. Accordingly, while covering different IFRS for preparing you to sit for ACCA’s Diploma in IFRS program, we will also cover important differences between IFRS and corresponding IND-AS in every module.
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