Accounting Standards Board The Institute of Chartered Accountants of India 31st May, 2023 |
||||||
Request for Information on Post-implementation Review of IFRS 9 Financial Instruments- Impairment |
||||||
Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued by the International Accounting Standards Board (IASB) of IFRS Foundation. The IASB, before issuing the new/amendments to IFRS Standards, issues consultative documents [such as Request for Information (RFI), Exposure Draft (ED) etc.] seeking public comments from across the globe. The Accounting Standards Board (ASB) of ICAI with the aim to provide an opportunity to the various stakeholders in India to raise their concerns at the initial International Standard-setting stage itself, invites comments on the consultative documents issued by the IASB. It also helps the Indian stakeholders to be aware of the preparations required for implementation of Ind AS in line with adhering to global timelines. Recently, the IASB has issued the following Request for Information for public comments:
The above-mentioned Request for Information issued by the IASB, has been hosted on the website of the Institute of Chartered Accountants of India (www.icai.org) public comments. The last date for submission of comments has been extended till August 24, 2023. The downloadable version is available at: https://resource.cdn.icai.org/74232asb60141.pdf |
||||||
Further clarifications on this Request for Information may be sought by e-mail to asb@icai.in |
||||||
Last updated on 4th August, 2023 |