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IND-AS 116 Compliance Aspects for YE March 31, 2019

June 20, 2019[2019] 106 taxmann.com 231 (Article)
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IND-AS 116 is the new standard for leases effective from the current fiscal 2019-20 for companies to which the IND-AS (Indian Accounting Standards) framework applies. The new lease standard radically changes the financial accounting and reporting for leasing arrangements from the lessee’s perspective.
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