Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 101 First-Time Adoption of Indian Accounting Standards (Comments to be received by 20 November 2011)

Severe Hyperinflation and Removal of fixed Dates for First-time Adopters:

Adopters: Amendments to Indian Accounting Standard (Ind AS) 101 , First-time Adoption of Indian Accounting Standards

Following is the Exposure Draft of the Amendments to Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting Standards, 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.

Comments should be submitted in writing to the Secretary, Accounting Standards Board. The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi – 110 002, so as to be received not later than November 20, 2011. Comments can also be sent by e-mail at [email protected] or [email protected]

(This Exposure Draft of the Indian Accounting Standard should be read in the context of its objective and the Preface to the Statements of Accounting Standards1)

Download – Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 101

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