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Ankit Jain

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Ind AS 116 – Leases- Brief Analysis

October 19, 2019 8238 Views 0 comment Print

This article aims at covering most of the concepts of recently issued Ind AS 116 by the ICAI and MCA which will supersede the earlier issued standard Ind AS 17 on leases w.e.f. 01st April 2019 1. Introduction Ind-AS 116 Leases brings significant changes in accounting requirements for lease accounting, primarily for lessees. Ind-AS 116 […]

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