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39 IFRS converted to indAS. It envisions to create global standard of accountancy to lure investors from all over the world. Current AS have greater disclosure norms. Ind AS will converge AS to principles based on logic recognized globally. IND AS is currently non applicable on banking, insurance and NBF companies. Its applicable to companies under the purview of Companies Act. Optional till 31 st march 2016. Irrevocable if compliance done once. Bases of IndAS: Principle(logic) based Based on fair value/ historical cost(if doubt arises over fair value) Disclosure based.(ensures completeness and reliability.) Ex- AS21(consolidation of accounts) Company IndAS rule: a) Commencement and short title Come to force from 1 st apr 2015 Title is company(ind AS) rule 2015 b) Present first ind AS statement for 31 st mar 2016 with comparative of 31 st mar 2015 c)

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39 IFRS converted to indAS. It envisions to create global standard of accountancy to lure investors from all over the world. Current AS have greater disclosure norms. Ind AS will converge AS to principles based on logic recognized globally. IND AS is currently non applicable on banking, insurance and NBF companies. Its applicable to companies under the purview of Companies Act. Optional till 31st march 2016. Irrevocable if compliance done once.Bases of IndAS: Principle(logic) based Based on fair value/ historical cost(if doubt arises over fair value) Disclosure based.(ensures completeness and reliability.) Ex- AS21(consolidation of accounts)Company IndAS rule:a) Commencement and short title Come to force from 1st apr 2015 Title is company(ind AS) rule 2015b) Present first ind AS statement for 31st mar 2016 with comparative of 31st mar 2015c)


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