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Education material on Ind AS 110

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11 Jan 2019

The Institute of Chartered Accountants of India (ICAI) has issued educational material on Indian Accounting Standard (Ind AS) 110 'Consolidated Financial Statements'.

The educational material contains a summary of Ind AS 110 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 10 Consolidated Financial Statements.

Please click for access to the education material (80 pages) and a corresponding press release on the ICAI website.

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