The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
This Standard precribes how to disclose information about its interests in controlled entities, unconsolidated controlled entities, joint arrangements and associates, and structured entities that are not consolidated.
The Exposure Draft is open for comment until 11th August, 2021
| Due process documents |
| Exposure Drafts of the Accounting Standards for Local Bodies (ASLBs) 38 Disclosure of Interests in other Entities [PDF] |