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Navigating the changes to Indian Accounting Standards
The Ministry of Corporate Affairs has recently notified Ind AS 116, Leases, and changes to multiple standards to be at par with the changes in the corresponding International Financial Reporting Standards (IFRS). With the new standard and the changes becoming effective from 1 April 2019, entities that need to issue quarterly financial results have very little time to evaluate and implement them.
This publication is designed to give an overview of the recent changes to Indian Accounting Standards along with their commercial implications. It covers both the new Standard that has been issued and amendments made to the existing ones
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