Exposure draft of Disclosures of Accounting Policies – Amendments to Ind AS 1 By Anand Gupta TaxGuru

Exposure draft of Disclosures of Accounting Policies – Amendments to Ind AS 1 The Exposure Draft of Amendments to Ind AS 1 requires companies to disclose their ‘material accounting policy information’ rather than their ‘significant accounting policies’. To assist an entity in determining whether accounting policy information is material to its financial statements amendments are proposed to Ind AS 1.

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