Compendium of Ind AS Clarification Bulletins
12 Feb 2018
India is currently in its process of implementating the Indian Accounting Standards (Ind AS), which are largely converged with International Financial Reporting Standards (IFRSs). For addressing transition related queries, an Ind AS Transition Facilitation Group (ITFG) has been set up that issues clarification bulletins addressing implementation issues from time to time. For ease of reference, the 14 bulletins issued so far have now been condensed into one compendium.
The Compendium of ITFG Clarification Bulletins addresses 104 issues and is indexed by standard. It is available on the website of the Institute of Chartered Accountants of India (ICAI).