https://www.taxtmi.com/manuals?id=2977 Change in Accounting Policies requires disclosure of the title of the specific Ind AS and any transitional provision, the nature and reason for the change, the effect on current and prior periods and the adjustments made, and, where retrospective application is impracticable, the reason for impracticability. For voluntary policy changes, entities must disclose the nature, reason, period effects and adjustments and reasons if retrospective restatement is impracticable. If a new Ind AS has been issued but not applied, the entity must state the nonapplication and estimate the possible impact on the financial statements. en-us Wed, 05 Jul 2023 18:09:00 +0530 Wed, 05 Jul 2023 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2977 Change in Accounting Policies requires disclosure of the title of the specific Ind AS and any transitional provision, the nature and reason for the change, the effect on current and prior periods and the adjustments made, and, where retrospective application is impracticable, the reason for impracticability. For voluntary policy changes, entities must disclose the nature, reason, period effects and adjustments and reasons if retrospective restatement is impracticable. If a new Ind AS has been issued but not applied, the entity must state the nonapplication and estimate the possible impact on the financial statements. Manuals Companies Law Wed, 05 Jul 2023 18:09:00 +0530 https://www.taxtmi.com/manuals?id=2977