https://www.taxtmi.com/notifications?id=142547 The rules permit an insurer or insurance company to present financial statements under Ind AS 104 for consolidation purposes by its parent, investor or venturer until the Insurance Regulatory and Development Authority notifies Ind AS 117; accordingly, Ind AS 104 is inserted as a Schedule and continues to apply, setting out scope, recognition and measurement rules (including unbundling, liability adequacy testing and reinsurance asset impairment), permissible accounting-policy elections and comprehensive disclosure requirements. en-us Sat, 28 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142547 The rules permit an insurer or insurance company to present financial statements under Ind AS 104 for consolidation purposes by its parent, investor or venturer until the Insurance Regulatory and Development Authority notifies Ind AS 117; accordingly, Ind AS 104 is inserted as a Schedule and continues to apply, setting out scope, recognition and measurement rules (including unbundling, liability adequacy testing and reinsurance asset impairment), permissible accounting-policy elections and comprehensive disclosure requirements. Notifications Companies Law Sat, 28 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142547