04 October 2017
https://www.google.co.in/url?sa=t&source=web&rct=j&url=https://www.iasplus.com/en/publications/india/ifrs-and-ind-as/at_download/file/Indian%2520GAAP%2520IFRS%2520and%2520Ind%2520AS%2520-%2520A%2520Comparison%2520(February%25202015).pdf&ved=0ahUKEwjn-bOCodfWAhWKsI8KHXwiASQQFggmMAA&usg=AOvVaw3jGXzLZUKxIlL3meiHMpIO