Indian Accounting Standards Download Pdf
Indian Accounting Standards (Ind AS) are the accounting standards adopted by companies in India and issued under the supervision of the Accounting Standards Board (ASB), which is a committee under the Institute of Chartered Accountants of India (ICAI). Ind AS are converged with the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). Ind AS are applicable to certain classes of companies as notified by the Ministry of Corporate Affairs (MCA).
Indian Accounting Standards Download Pdf