The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Following is the Exposure Draft of Annual Improvements to Ind AS (2018) 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 11th July, 2018:
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Electronically: |
Click on “submit a comment letter” below (Preferred method): |
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Email: |
Comments can be sent at 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 any aspect of this Exposure Draft may be sought by e-mail to asb@icai.in.
The Exposure Draft is open for comment until 11th July, 2018
| Due process documents |
| Annual Improvements to Ind AS (2018) (Corresponding to Annual Improvements to IFRS Standards 20152017 Cycle issued by the IASB) [PDF] |