I F R S - IASB Standards. Ind AS - Indian Accounting Standards. Ind AS 21 deals primarily with the question as to how to include foreign currency transaction and report the foreign operations in its financial statements and in order to compare with which exchange rate or rates should be used and how to report the effects of such changes in the financial statements.

Domingo, 27 de febrero de 2011. List of Financial Accounting Standards. Comisión de Normas de Contabilidad Financiera. Committee on Financial Accounting Standards. Cuenta de pérdidas y ganancias. Estado de cambios en el patrimonio neto. Statement of changes in equity. Estado de evolución de patrimonio neto. Statement of changes in equity.

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