Exposure Draft - Amendments to Ind AS 109, Ind AS 107 and Ind AS 116

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Last updated: 30 October 2020
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This document is an Exposure Draft detailing proposed amendments to Indian Accounting Standards (Ind AS) 109, 107, and 116. These amendments are part of Phase 2 of the Interest Rate Benchmark Reform, addressing financial reporting implications arising from the transition away from LIBOR and similar benchmarks. It covers changes related to financial instruments, disclosures, and leases, providing guidance for entities navigating this reform. Accounting professionals and financial institutions will find this draft essential for understanding and commenting on upcoming changes.

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Exposure Draft - Amendments to Ind AS 109, Ind AS 107 and Ind AS 116 #pdf
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