Search results
Share this page: Compendium of Indian Accounting Standards (Year 2019-2020) - Volume I (Ind AS 101-116) Title and Copyright. 1 Ind AS 101 First-time Adoption of Indian Accounting Standards. 2 Ind AS 102 Share-based Payment.
Objective. ntity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or loss and financial position the effects of share-based payment transactions, including expenses associated with t. Scope.
The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February 2015, and as amended from time to time are applicable to the specified class of companies as per Ind AS Roadmap.
Under IND AS 102, the nature of the condition affects the timing of when the expense is recognised, and in some cases, the measurement of the expense. In addition, if a condition is not met, whether or not the entity may reverse the previously recognised compensation
36 Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets. 37 Ind AS 38 Intangible Assets. 38 Ind AS 40 Investment Property. 39 Ind AS 41 Agriculture. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)
The Ministry of Corporate Affairs (MCA) has notified IFRS-converged Indian Accounting Standards (Ind AS) and the roadmaps for the applicability of Ind AS for corporate, banks, Insurance companies and Non-banking Financial Companies.
Module 1. Initial Pages. Chapter 1: Conceptual Framework for Financial Reporting under Indian Accounting Standards. Chapter 2: Ind AS on Presentation of General Purpose Financial Statements. Unit 1: Ind AS 1: Presentation of Financial Statements. Unit 2: Ind AS 34: Interim Financial Reporting. Unit 3: Ind AS 7: Statement of Cash Flows.
