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Applicability of Indian Accounting Standard (IND AS) - Companies (Indian Accounting Standards) Rules, 2015​

Corporate Laws / Banking / SEBI / LLP - By: - Deepak Aggarwal - Dated:- 11-6-2015 Last Replied Date:- 30-12-1899 - Applicability of Indian Accounting Standard (IND AS) Companies (Indian Accounting Standards) Rules, 2015​ Key Points As per Rule .....

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pplicable and consequently old AS will be applied. All companies are allowed to follow only one set of accounting standards, combination of both are strictly not allowed. Comparatives figures of preceding accounting year as per IND AS are also requ .....

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rading platform of a recognized stock exchange or a dedicated exchange permitted by SEBI to list the securities issued in accordance with Chapter XA of SEBI (ICDR) Regulations and this excludes the Main Board (which is in turn is defined as a recogni .....

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Exempt companies Insurance companies Banking companies NBFCs Even these companies are not allowed to voluntarily adopt IND AS. 2) Covered companies S. NO. Class of companies Particulars Applicable w.e. .....

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ies or companies in process of listing in India or abroad Net worth > = 500 crores 01/04/2016 Criteria need to be checked only at first time adoption i.e. in 1st year only. All .....

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idiaries , Joint ventures or associate companies of above mentioned companies No such condition 01/04/2016 Not covered overseas subsidiaries, joint ventures, associates or any other similar entities of an Indian .....

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3 All listed companies or companies in process of listing in India or abroad Net worth < 500 crores 01/04/2017 Criteria need to be checked only at first time adoption i.e. in 1st year only. .....

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