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65825asb53115.pdf
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The Accounting Standards Board of the Institute of Chartered Accountants of India has issued an Exposure Draft of proposed Amendments to Ind AS 1, Presentation of Financial Statements, requiring companies to disclose 'material accounting policy information' rather than 'significant accounting policies'. The amendments aim to provide guidance on determining materiality of accounting policy information, with added paragraphs 117A-117E, and examples of circumstances where accounting policy information is normally considered material. Comments are invited until August 31, 2021.

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The Accounting Standards Board of the Institute of Chartered Accountants of India has issued an Exposure Draft of proposed Amendments to Ind AS 1, Presentation...

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  • File Format: PDF
  • File Size: 248 KB
  • Pages: 9
  • Language: EN
  • Author: Apache POI
  • Total Downloads: 334
  • Last Updated: 4 weeks ago

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