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Are you ready for new Ind AS on leases?

June 22, 2019[2019] 102 taxmann.com 195 (Article)
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The ICAI issued Exposure draft on Ind AS 116 Leases that is proposed to be effective from financial year beginning 1 April 2019. The exposure draft is based on IFRS 16 Leases under IFRS which is effective from annual period beginning from 1 January 2019.
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