Question
Ind AS are notified by which of the
following?Solution
Ind AS, short for Indian Accounting Standards, are notified by the Ministry of Corporate Affairs (MCA). These standards are converged with the International Financial Reporting Standards (IFRS) to enhance the comparability of financial statements of Indian companies globally. The MCA has the authority to issue and enforce these standards for companies in India. Other options like MoF, SEBI, RBI, and ICAI, although significant in the financial regulatory framework, do not have the authority to notify Ind AS.
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