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Article On IND AS 118 by rajabanerjee2372 is a document available to read on EtoBox.

What is Article On IND AS 118 about?

Proposed Ind AS 118 aims to enhance the presentation and disclosure of financial statements in India, aligning with global standards and improving clarity and comparability. It introduces new requirements for presenting subtotals in profit or loss, categorizing income and expenses, and enhancing the aggregation and disaggregation of information. The standard is set to be effective for annual reporting periods beginning on or after April 1, 2027.

Author

rajabanerjee2372

Language

EN