https://www.taxtmi.com/notifications?id=129201 Notification amends multiple Ind ASs effective 1 April 2019 to incorporate Annual Improvements to Ind AS (2018) and related amendments: Ind AS 101 allows an election on application of Appendix C (Uncertainty over Income Tax Treatments) for comparative information; Ind AS 103 clarifies remeasurement of previously held interests on acquiring control in joint operations; Ind AS 109 adds Prepayment Features with Negative Compensation and detailed transition, designation and disclosure rules; Ind AS 12 adds Appendix C prescribing recognition, measurement, assumptions, methods and transition for uncertain tax treatments; Ind AS 19, 23 and 28 receive targeted measurement and transition clarifications. en-us Sat, 30 Mar 2019 00:00:00 +0530 Sat, 25 Jul 2020 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129201 Notification amends multiple Ind ASs effective 1 April 2019 to incorporate Annual Improvements to Ind AS (2018) and related amendments: Ind AS 101 allows an election on application of Appendix C (Uncertainty over Income Tax Treatments) for comparative information; Ind AS 103 clarifies remeasurement of previously held interests on acquiring control in joint operations; Ind AS 109 adds Prepayment Features with Negative Compensation and detailed transition, designation and disclosure rules; Ind AS 12 adds Appendix C prescribing recognition, measurement, assumptions, methods and transition for uncertain tax treatments; Ind AS 19, 23 and 28 receive targeted measurement and transition clarifications. Notifications Companies Law Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129201