ED/Ind AS/2018/06

Exposure Draft
Annual Improvements to Ind AS (2018)
(Corresponding to Annual Improvements to IFRS Standards
2015–2017 Cycle issued by the IASB)

(Last date for the comments: 11th July, 2018)

Issued by
Accounting Standards Board
The Institute of Chartered Accountants of India

Exposure Draft

Annual Improvements to Ind AS (2018) (Corresponding to Annual
Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB)

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:

1 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/

2 Email: Comments can be sent at [email protected]

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 [email protected]

Link to Read Full Text:- https://resource.cdn.icai.org/50492asb40212-1.pdf

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