The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Exposure Draft
Interest Rate Benchmark Reform (Amendments to Ind AS 109 and Ind AS 107)
Following is the Exposure Draft of Interest Rate Benchmark Reform (Amendments to Ind AS 109 and Ind AS 107), issued by the Accounting Standards Board (the 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 November 8, 2019:
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Electronically: |
Click on the below mentioned option to submit a comment letter or visit at the following link (Preferred method): http://www.icai.org/comments/asb/
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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 8th November, 2019
| Due process documents |
| Exposure Draft Interest Rate Benchmark Reform - Amendments to Ind AS 109 and Ind AS 107 [PDF] |