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What are the new India Accounting Standards (Ind-AS) as of 2015, and what impact will they have on foreign companies operating in India?

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The new India Accounting Standards (Ind-AS) are an updated set of accounting standards put forward by the Institute of Chartered Accountants in India (ICAI) to bring India’s generally accepted accounting practices (GAAP) closer in line with international financial reporting standards (IFRS). While the implementation process will be spread out over several years, the increased harmonization Indian GAAP with IFRS will create tangible benefits for foreign companies by creating streamlined reporting standards and increasing financial transparency.



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