Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)

Following is the Exposure Draft of Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB), issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.

 

The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

 

How to Comment

 

Comments should be submitted using one of the following methods, so as to receive not later than 28th April, 2017:

1

Electronically: 

Click on the below mentioned option to ''Submit a comment letter'' (Preferred method)

2

Email:

Comments can be sent at commentsasb@icai.in

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 any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.

Comment letter deadline

The Exposure Draft is open for comment until 28th April, 2017

Due process documents
Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)  [PDF]