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Friday, 5 October 2018

MCQ-F101-7 - Answer Key

MCQ-F101-7 - Answer Key

It may be noted that immediately before the mandatory applicability date, if the threshold limit for a company are not met, then it shall not be required to comply with IndAS, irrespective of the fact that as on 31-3-2014, the criteria was met.

In given case, before the mandatory applicability date (i.e 2017-18), Co. A ceases to be a listed company. Accordingly, it will not be required to apply IndAS from FY 2017-18.

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