Corporate Professional Today – October 20, 2018

October 20 To October 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 43 u (^39397)
that does not include specific transitional
provisions applying to that change; it is
required to apply the change retrospectively.
Accordingly, the amendments to IND-AS 20
need to be applied on a retrospective basis
if it changes its policy as now allowed by
the amendment.
lll
laTesT ind-as uPdaTes – an analysis