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back to index backASIAtalk November,  2016


Indian Accounting Standard Impact Analysis

As a follow-up to our Ind AS Outlook Survey published earlier this year, this publication summarises the actual impact of Ind AS adoption on corporate India.

From 1 April 2016, Indian Accounting Standards (Ind AS) converged with International Financial Reporting Standards (IFRS) have become the new Generally Accepted Accounting Policies (GAAP) for many companies. As a result, commencing the June 2016 quarter, Phase I companies in India have reported their results under Ind AS.

Earlier during the year, PwC India conducted the Ind AS Outlook Survey1 to evaluate the impact of Ind AS adoption and challenges faced by corporates in India—in particular, the key impact areas affecting the net worth and net income of companies. As an update to the survey, this publication summarises the actual impact of Ind AS adoption on corporate India.

To read further and download 26-page report, please click here.

Source: PwC India
- GAI





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