Indian Accounting Standards (Ind AS) : As amended by companies (Indian Accounting Standards) (Amendment) Rules 2023
/ Taxmann
- 5th ed.
- New Delhi Taxmann Publications Private Ltd. 2023
- I-24, 1046 p. : ill. ; 24 cm.
Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021 and amended by the Companies (Indian Accounting Standards) Amendment Rules, 2023. It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.