Indian Accounting Standards (Ind AS): Disclosure Checklist
This publication of ICAI presents a checklist of disclosures requirements under Ind AS applicable to entities preparing its financial statements voluntarily and mandatorily beginning on or after April 1, 2016, in accordance with Ind AS. The disclosures checklist is based on the Indian Accounting Standards (Ind AS) that are effective as on April 01, 2018, and includes disclosures required under Ind AS 115, Revenue from Contracts with Customers, a standard issued recently.
This publication is for guidance purposes and should be read in conjunction with the relevant Ind AS and should not be considered as an alternative from studying the Ind AS
This disclosure checklist does not include disclosure requirements under other regulatory requirements, e.g., Schedule III of Companies Act 2013. The disclosure checklist table has been presented in a manner which facilitates the compilation of the disclosures prescribed under Ind AS. All the disclosures have reference of the paragraph number of the standard which requires disclosures under the standards, for e.g., 101.1 which indicates paragraph 1 of Ind AS 101.