The Ind AS Implementation Committee of the Institute of Chartered Accountants of India (ICAI) constituted the Ind AS Transition Facilitation Group (ITFG) to address issues faced by preparers, users and other stakeholders on applicability and implementation of Ind AS. ITFG issues clarifications in the form of periodic bulletins.
This publication provides an overview of the clarifications issued by the ITFG in its bulletin 16 (revised) and our insights on these clarifications, including related interpretative issues.
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