The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The objective of the ED is to propose new accounting requirements for concessionary leases and right-of-use assets in-kind.
The Exposure Draft is open for comment until 14th March, 2023
| Due process documents |
| Exposure Draft (ED) 84 Concessionary Leases and Right-of-Use Assets In-kind [PDF] |