The Ind AS Implementation Group 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 InBrief provides an overview of the clarifications issued by the ITFG in its bulletin 17 and our insights thereon, including related interpretative issues.
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