Ind AS

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The convergence to internationally accepted reporting frameworks has provided a massive boost to the Indian financial reporting norms and has facilitated the introduction of Indian Accounting Standards (Ind AS). The colossal shift in the conceptual base of accounting and financial reporting has made Indian financial reporting frameworks at par with the global standards in terms of comparability and acceptability with ICAI playing a preeminent role in enabling this convergence of Ind AS with globally accepted accounting standards. Significant progress towards such a shift has been made with the phase-wise adoption of Ind AS being completed by a specified class of companies. ICAI has always strived to achieve and is committed towards a smooth implementation of Ind AS.


  • Formulate technical material on Indian Accounting Standards (Ind AS) in consultation with the Accounting Standards Board
  • Deal with industry-specific issues involved in the implementation of Ind AS
  • Develop knowledge base through position papers, create an online platform, including an annual conference (preferably round table) on areas identified, in order to raise awareness in all stakeholders on the issues and opportunities arising from these trends
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