JAINENDRA JAIN
(ACS/CA)
(1668 Points)
Replied 15 January 2016
Applicability of Indian Accounting Standard (Ind AS) : Topic of “Introduction of Indian Accounting Standards (Ind AS); Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-à-vis International Financial Reporting Standards (IFRSs)” has been made applicable from May, 2016 Examination in place of “Overview of International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), Interpretations by International Financial Reporting Interpretation Committee (IFRIC), Significant differences vis-a-vis Indian Accounting Standards; Understanding of US GAAPs, Applications of IFRS and US”
refer link for more details : https://resource.cdn.icai.org/40502bos30265.pdf