The Amendments (insertation/subsitution) have been made to the followings:
• Ind AS 1: Related to Presentation of Financial Statements;
• Ind AS 8: Related to Operating Segments;
• Ind AS 10: Related to Events after the Reporting Period;
• Ind AS 34: Related to Interim Financial Reporting; and
• Ind AS 37: Related to Provisions, Contingent Liabilities, and Contingent Assets
• Ind AS 103: Related to Business Combinations;
• Ind AS 107: Related to Financial Instruments i.e. Disclosures;
• Ind AS 109: Related to Financial Instruments;
• Ind AS 116: Related to Leases;
which are notified so far.
Effective date: July 24, 2020
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