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Ind AS impact on NBFCs

April 23, 2019[2019] 104 taxmann.com 352 (Article)
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Non-Banking Finance Companies (NBFCs) are required to adopt Indian Accounting Standards (IND-AS) notified under section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standards) Rules, 2015 from April 1, 2018 and the effective date of such transition is April 1, 2017.
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