Amendments and improvements in Ind AS

Last updated: 12 June 2018

Annual Improvements to Ind AS (2018) (Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB)
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Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19, Employee Benefits) 
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Prepayment Features with Negative Compensation (Amendments to Ind AS 109, Financial Instruments)
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Long-term Interests in Associates and Joint Ventures (Amendments to Ind AS 28)
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Amendment to Ind AS 40, Investment Property 
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