Education material on Ind AS 103
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.