Ind as applicability?

Can anybody tell me that as on date ind as is applicable on all companies or listed companies only?
Replies (2)
Its applicable on following companies-
1. All listed companies
2. Unlisted companies having networth of 250 Cr or more
3. Holding, Subsidiary, Associate or JV of above companies.
However, it's a different story for NBFCs, Banks and Insurance Companies.

Banks are required to implement Ind AS from 1 April 2019

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