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Indian Accounting Standard (Ind AS) 17 Leases

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Throughout this publication we have made reference to IFRS 4, the Implementation Guidance and Basis for Conclusions accompanying the Standard, as well as other current statements of IFRS. Direct quotations from IFRSs are included in dark blue within the text. A column noted as Reference is included in the left margin of Sections 1 through 15 to enable users to identify the relevant paragraphs of IFRS 4, the Interpretation Guidance and Basis for Conclusions as well as references to other applicable Standards. Reference to IFRSs made throughout the text are identified in an appendix to the publication. Examples are included throughout the text to elaborate or clarify the more complex principles.

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Indian Accounting Standard (Ind AS) 17 Leases

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Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements
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