Hi CCI Members,
Please state the subject of CA Final (for Nov 2011 Exam ) which would be alter after IFRS coming into picture.
At present, I am confuse between the below terms and there applicablity:
1. Accounting Standard.(As)
2. Ind AS.
3. IFRS
4. IAS
Please guide as I am not taking any coaching for the same.
IAS - International Accounting standards
IFRS - International Financial Reporting Standards
Standards issued by IASB upto 2001 known as IAS and standards issued after 2001 known as IFRS. IAS and IFRS collectively now called as IFRS.
IND AS - Indian version of IFRS
AS - Existing indian AS
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