IND AS 1 ON PRESENTATION OF GENERAL PURPOSE FINANCIAL STATEMENTS
In the below free book Understand what are Indian Accounting Standards
❑ Appreciate the roadmap issued by various authorities for implementation of Ind AS
❑ Explain the meaning of carve outs and carve ins in Ind AS
❑ Understand the formats applicable for Ind AS compliant financial statements and its peculiar features
❑ Understand the scope and objective of Ind AS 1 and also define the relevant terms used in Ind AS 1
❑ Understand overall requirements for presentations of Financial Statements
❑ Identify the various components of Financial Statements
❑ Understand the disclosures to be made
❑ Observe the significant differences in Ind AS 1 vis-à-vis AS 1
❑ Appreciate the carve out in Ind AS 1 from IAS 1 and reason thereof.
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