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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). In this regard, it may be noted that IFRS Standards are being issued/revised by the IASB from time to time. As a part of convergence with IFRS Standards, Ind AS may be issued/revised corresponding t
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FAQ :
The ICAI's Accounting Standards Board has released an Exposure Draft of amendments to Ind AS 21 concerning 'Lack of Exchangeability'.
The amendments are part of the ICAI's convergence efforts with International Financial Reporting Standards (IFRS) issued by the IASB.
The last date for submitting comments on the Exposure Draft is December 1, 2023.
Comments can be submitted electronically via the ICAI website, by email to [email protected], or by post to the Secretary, Accounting Standards Board.
The downloadable version of the Exposure Draft is available on the ICAI website at https://resource.cdn.icai.org/76933asb61951.pdf.
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