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Please Help: Ind AS Applicability

Posted Date : 19-Feb-2018 , 05:31:25 pm | Posted By: Krishna Varma

Category : Corporate Law | Answers : 0| Comments : 1| Hits: 422

if A, B, C companies are merging with D Company in F.Y 2017-18 & A company is having net worth of more than 250 Crores and less than 500 crores for which Ind AS is applicable from 1.4.2017. After merger whether D company has to follow Ind AS or Indian GAAP for preparing its financial statements for the year f.y. 2017-18???

Comments
Posted By : Mitul Makwana 20-Mar-2018, 12:23:02
I assume after merger Company D would be having Net Worth more than ₹250 crores, then IND AS is applicable. If post merger the Net Worth of Company D is less then the minimum requirement then Financials can be prepared as per Indian GAAP.
 

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