ICAI releases Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21

Last updated: 02 November 2023


Accounting Standards Board The Institute of Chartered Accountants of India 1st November, 2023 Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21 Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued by the International Accounting Standards Board (IASB)

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