Ind AS

Indian Accounting Standards

Indian Accounting Standards

source First-time Adoption of Indian Accounting Standards Indian Accounting Standard (Ind AS) 101 First-time Adoption of Indian Accounting Standards Contents Paragraphs OBJECTIVE 1 SCOPE 2–5 RECOGNITION AND MEASUREMENT 6–19 Opening Ind-AS Balance Sheet 6 Accounting policies 7–12 Exceptions to the retrospective application of other Ind-ASs 13–17 […]