- Covers the latest amendments made dated March 30, 2016,
- Prepared based on the Gazette notified Schedule III format for Ind AS companies,
- Prepared keeping in mind the first-time Ind AS adoption exemptions and mandatory exceptions,
- Contains illustrative first-time Ind AS adoptions reconciliations and other disclosures,
- Covers Ind AS 109 Financial Instruments – the IFRS equivalent of which is not yet effective globally,
- Contains the disclosure requirements of all key Ind AS,
- Also contains additional disclosures that are considered to be best practice.