INDIAN ACCOUNTING STANDARDS (IND AS ) | VIRTUAL BOOK 2023

Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021 and amended by the Companies (Indian Accounting Standards) Amendment Rules, 2023.

It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.

The Present Publication is the 5th Edition, edited by Taxmann’s Editorial Board, updated till 1st September 2023, with the following coverage

• Guide to Ind AS
• Short Title and Commencement
• Definitions
• Applicability of Accounting Standards
• Obligation to Comply with Indian Accounting Standards (Ind AS)
• Exemptions
• General Instructions
• Indian Accounting Standards (Ind AS)
• Indian Accounting Standard (Ind AS) 101: First-Time Adoption of Indian Accounting Standards
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