RSM India

THE NEW AXIS OF FINANCIAL REPORTING - IND AS AND ICDS

The publication 'The New Axis of Financial Reporting - Ind AS and ICDS' is prepared by RSM Astute Consulting Pvt. Ltd. (the Indian member of RSM) to provide readers a broad understanding of applicability of Ind AS and Income Computation and Disclosure Standards (ICDS) and some key differences with IFRS and Indian Standards. The publication is general in nature and does not cover all the requirements of Ind AS / (ICDS).

The publication does not focus on other regulatory requirements that an Indian Entity needs to comply with. The preparation of financial statements complying with Ind AS is the responsibility of the management of the relevant entity and accordingly this publication does not replace the need for professional judgment which may be necessary for application of relevant standards and other disclosure requirements.

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