Ind AS Accounting Standards

IFRS 9 has replaced IAS 39 and has become effective with effect from 1st Jan 2018 in all geographical regions covered by IFRS Standards. Ind AS 109 which is the equivalent of IFRS 9 is effective with effect from 1st April 2016 for listed entities.

New avatar of IFRS 9

IFRS 9 - July 2014 version replaces all earlier versions of IFRS 9 viz., IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013). The good news is that the project is complete. The final version encompasses classification and measurement, new impairment model, revised hedge...

US GAAP – codified topics

1 105 - Generally Accepted Accounting Principles 2 205 - Presentation of Financial Statements 3 210 - Balance Sheet 4 215 - Statement of Shareholder Equity 5 220 - Comprehensive Income 6 225 - Income Statement 7 230 - Statement of Cash Flows 8 235 - Notes to Financial...

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