Exposure Draft of Contracts Referencing Nature-dependent Electricity: Amendments to Ind AS 109 and Ind AS 107

Comment Form

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

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As you are kindly aware that the Indian Accounting Standards (Ind AS) are based on the IFRS Accounting Standards issued by the International Accounting Standards Board (IASB). In this regard, it may be noted that IFRS Accounting Standards are being issued/revised by the IASB from time to time. As a part of convergence with IFRS Accounting Standards, the Ind AS may be issued/revised corresponding to the IFRS Accounting Standards. Accordingly, whenever any amendments are made or new IFRS Accounting Standard/IFRIC is issued by the IASB, the Accounting Standards Board (ASB) of the ICAI considers those amendments and other related aspects for formulating or amending the corresponding Ind AS.

In this regard, the ASB has issued the following Exposure Draft of Amendments to Ind AS corresponding to amendments in IFRS Accounting Standards for public comments.

  • Exposure Draft of Contracts Referencing Nature-dependent Electricity: Amendments to Ind AS 109 and Ind AS 107

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Click on "Submit a comment letter" below (Preferred method)  

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Comments can be sent to: commentsasb@icai.in

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Postal:                             

Secretary, Accounting Standards Board, 

 The Institute of Chartered Accountants of India, 

 ICAI Bhawan, Post Box No. 7100,  

Indraprastha Marg, New Delhi 110 002 

Further clarifications on the Exposure Draft may be sought by e-mail to asb@icai.in.