Education material on Ind AS 18 and updated overview of Ind AS

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25 Sep 2017

The Institute of Chartered Accountants of India (ICAI) has issued educational material on Indian Accounting Standard (Ind AS) 18 'Revenue'. The ICAI has also published 'Indian Accounting Standards (Ind AS): An Overview (Revised 2017)'.

The educational material contains a summary of Ind AS 18 discussing the key requirements of the standard and frequently asked questions covering the issues. Please click for access to the education material on the ICAI website.

The overview of Ind AS offers aroadmap for Ind AS application; carve-outs from IFRS/IAS; changes in financial reporting under Ind AS compared to financial reporting under existing Indian accounting standards; and a summary of all the Ind AS including recent amendments to Ind AS. The publication can be downloaded free of charge from the ICAI website.

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