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Education material on Ind AS 103

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04 Apr 2018

The Institute of Chartered Accountants of India (ICAI) has issued educational material on Indian Accounting Standard (Ind AS) 103 'Business Combinations'.

The educational material contains a summary of Ind AS 103 discussing the key requirements of the Standard and frequently asked questions covering the issues. An appendix summarises the differences between Ind AS 103 and IFRS 3 Business Combinations.

Please click for access to the education material (70 pages) and a corresponding press release on the ICAI website.

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