Education material on Ind AS 27 and 28, updated overview of Ind AS, and Ind AS disclosure checklist

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04 Jul 2018

The Institute of Chartered Accountants of India (ICAI) has issued educational material on Ind AS 27 'Separate Financial Statements' and on Ind AS 28 'Investment in Associates and Joint Ventures'. The ICAI has also published 'Indian Accounting Standards (Ind AS): An Overview (Revised 2018)'. In addition, the ICAI has published 'Indian Accounting Standards (Ind AS): Disclosures Checklist'.

The educational material contains a summaries of Ind AS 27 and Ind AS 28 discussing the key requirements of the standard sand frequently asked questions covering the issues. Please click for access to the education material on the ICAI website.

The overview of Ind AS offers a roadmap 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.

The disclosure checklist ist the first ever drawn up for Ind AS. It can be accessed here on the ICIA website.

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