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Upcoming Changes to Indian Accounting Standards (IND-AS) – An Analysis

June 29, 2018[2018] 94 taxmann.com 454 (Article)
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The Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) has issued a number of exposure drafts that propose amendments to eight Indian Accounting Standards (IND-AS’s). The proposed amendments are consequent to the slew of continuous upgrading of International Financial Reporting Standards (IFRS) carried out by the International Accounting Standards Board (IASB).
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