The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
This Standard prescribes the accounting for investments in associates and joint ventures.
The Exposure Draft is open for comment until 25th November, 2019
| Due process documents |
| Exposure Draft of Accounting Standard for Local Bodies (ASLB) 36 Investment in Associates and Joint Ventures [PDF] |