ICDS, Indian GAAP and Ind AS Comparison

Published on: 10 Jun 2015

Deloitte Touche Tohmatsu India Private Limited has compiled a publication - ICDS, Indian GAAP and Ind AS Comparison. It sets out the key differences between Income Computation and Disclosure Standards (“ICDS”), Indian GAAP and Ind AS (the IFRS equivalent Indian Accounting standards) issued by the Ministry of Corporate Affairs, Government of India in February 2015. The ICDS have been issued by the Central Board of Direct Taxes in India which will apply to specified Indian taxpayers for the purpose of computation of taxable income.


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