Indian Accounting Standards (Ind AS): Disclosures Checklist (Revised November, 2022)

The Institute of Chartered Accountants of India (ICAI) through its Accounting Standard setting arm viz., Accounting Standards Board (ASB) endeavors to remain converged with International Financial Reporting Standards (IFRS Standards). Apart from standard setting, the ASB is committed to provide necessary guidance to the stakeholders to ensure that the Accounting Standards are applied consistently.