Updated compendium of Ind AS Clarification Bulletins

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31 Jan 2019

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 bulletins issued have been condensed into one compendium, which has now been updated to include all clarifications issued until December 2018.

The Compendium of ITFG Clarification Bulletins (including clarifications issued till December 2018) addresses 132 issues and is indexed by standard. It is available on the website of the Institute of Chartered Accountants of India (ICAI).

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