The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
This Standard establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (i.e., joint arrangements).
The Exposure Draft is open for comment until 11th August, 2021
| Due process documents |
| Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 37 Joint Arrangements [PDF] |