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Analysis of Key IND-AS Amendments Effective from FY 2018-19

September 5, 2018[2018] 97 taxmann.com 41 (Article)
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Incremental changes to IND-AS continue to take place in line with amendments to core International Financial Reporting Standards (IFRS) being undertaken by the International Accounting Standards Board (IASB). In the current fiscal Indian, IND-AS preparing entities switch over to a new standard on revenue recognition and also amendments to a number of other standards. A new lease accounting standard is in the pipeline expectedly from the next fiscal.
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