The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Exposure Drafts of Amendments to Ind AS 21 for comments
Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued by the International Accounting Standards Board (IASB). In this regard, it may be noted that IFRS Standards are being issued/revised by the IASB from time to time. As a part of convergence with IFRS Standards, Ind AS may be issued/revised corresponding to the IFRS Standards. Accordingly, whenever any amendments are made or new IFRS Standard by the IASB, the Accounting Standards Board (ASB) of the ICAI considers amendments for inclusion in corresponding Ind AS.
In this regard, the Accounting Standards Board has issued the following Exposure Draft for public comments:
Lack of Exchangeability - Amendments to Ind AS 21
How to comment:
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Electronically: |
Click on "Submit a comment letter" below (Preferred method) |
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2 |
Email: |
Comments can be sent to: commentsasb@icai.in |
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3 |
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.
The Exposure Draft is open for comment until 1st December, 2023
| Due process documents |
| Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21 [PDF] |