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Q. > Please Help: Ind AS Applicability
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???
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Mitul Makwana
20-Mar-2018 , 12:23:02 amI 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.