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Accounting Standards Board The Institute of Chartered Accountants of India 29th April, 2022 Exposure Draft of Revised Accounting Standard for Comments The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February 2015, and as amended from time to time are applicable to the specified class of companies as per Ind AS Roadmap. Accounting Standards notified under Companies (Accounting Standards) Rules, 2021 and those issued by the ICAI are applicable
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FAQ :
The ICAI's Accounting Standards Board (ASB) has released an Exposure Draft of the revised Accounting Standard (AS) 108, Segment Reporting.
This revised standard is for entities to whom Indian Accounting Standards (Ind AS) are not applicable.
The last date for submitting comments on the Exposure Draft of AS 108 is May 28, 2022.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the Secretary, Accounting Standards Board, ICAI Bhawan, New Delhi.
The entire set of revised Accounting Standards will consist of 32 standards.
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