The Indian Accounting Standards (Ind-AS) have been successfully implemented in India in a staggered manner since 2016. During the last couple of years new Ind-AS “Revenue for Contracts with Customers” and “Leases” have also been introduced. Every year new companies satisfying the required criteria implement Ind-AS.

To assist companies and their auditors in ensuring that significant accounting policies under Ind AS disclosed are in conformity to the requirements of the standards and also meet stakeholders’ expectations, we compiled an “Anthology of Ind AS Accounting Policies” which covers 58 companies spread over 23 different industries. This Anthology was prepared by a team of 8 contributors & co-ordinated by CA Nikhil Agrawalla.

Alternatively, you may visit the link to the Anthology on ICAI website here.