The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The objective of this Standard is to prescribe the accounting and disclosure requirements for investments in controlled entities, joint ventures and associates when an entity prepares separate financial statements.
The Exposure Draft is open for comment until 12th December, 2019
| Due process documents |
| Exposure Draft of the Accounting Standards for Local Bodies (ASLBs) 34 Separate Financial Statements [PDF] |