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| Definition | : | Indian Accounting Standard |
| Category | : | Business » Accounting |
| Country/ Region |
: | India
|
| Popularity | : |
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Indian Accounting Standard (Ind AS or IND AS) is a set of accounting standards notified by the Ministry of Corporate Affairs (MCA), Government of India. Ind AS was formulated under the supervision and control of Accounting Standards Board (ASB), a committee under Institute of Chartered Accountants of India (ICAI). Most of the standards in Ind AS were adopted from the International Financial Reporting Standards (IFRS).
The full form of Ind AS is Indian Accounting Standard