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IFRS Notes

IFRS Notes

IFRS Notes aims to provide an update on key developments related to Ind AS and IFRS implementation in India.

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ITFG clarifications’ bulletin 17

The Ind AS Technical Facilitation Group (ITFG) of the Institute of Chartered Accountants of India (ICAI) issued its ITFG clarifications’ bulletin 17 on 19 December 2018. It provides clarifications on the 11 issues relating to various Ind AS.

Clarification on applicability date of formats for financial results 7 December 2018

Clarification on applicability date of formats for financial results and intimation of reasons for delay in submission of financial results