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Ind AS
Ind AS applicability on companies with net worth less than INR 250 Crores?
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Phase 3 -
If Networth of NBFC is not less than 500 Crores then IND AS is mandatory from 1st April 2018.
Phase 4 -
If Networth of the NBFC is less than 250 Crores IND AS not mandatory. However, even if the Networth is equal to 250 Crores then IND AS is compulsory from 1st April 2019.
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