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This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences.....

z Appendix 1 - Rule - B. Indian Accounting Standards (Ind AS) - Companies Law - z Appendix 1 - Appendix 1 Note: This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences, if .....

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nts: Disclosures, issued by the International Accounting Standards Board. Comparison with IFRS 15, Revenue from Contracts with Customers, IFRIC 12 and SIC 29 1. Different terminology is used in Ind AS 115 eg the term balance sheet is used instead of .....

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d ASs, wherever considered appropriate, have been included in Ind AS 101, First-time Adoption of Indian Accounting Standards corresponding to IFRS 1, Firsttime Adoption of International Financial Reporting Standards. 3. As per paragraph of 15 of IFRS .....

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