This publication, following several publications on the subject is one more step forward in ourgoal of furthering education of Ind AS for all. The “Anthology of Ind AS Accounting Policies” hasbeen put together by various contributors in order to help members study Ind AS implementationsacross sectors and industries in order to better understand the scale and scope of this application.

I compliment CA Vishal P. Doshi, Vice-Chairman, WIRC; Co-ordinator CA Nikhil Agrawalla and histeam of expert contributors comprising CA. Amit Chheda, CA. Deepak Agarwal, CA. Gaurav Goyal,CA. Kajal Agarwal, CA. Manish Jajoo, CA. Parin Gala, CA. Sachin Khopde & CA. Santosh Jain, whosedeep study and tireless efforts have seen the compilation of 58 companies from 23 differentindustries. I thank them for contributing their valuable time in researching and putting togetherthe information for this anthology.

I am thankful to CA M.P. Vijay Kumar, Chairman – Accounting Standards Board, ICAI, for believingin us and giving us the idea to work on this publication for the benefit of members and students.I take this opportunity to congratulate all the members for enabling us to work on this publication.

I am confident that a deep-dive into Ind AS reporting from the perspective of these differentindustries will help our members develop a better and clearer understanding of the reportingstandards to be adopted. I am pleased to state that this publication will be freely available onthe WIRC website enabling all our members and students to derive maximum benefit from this publication.

and “Leases” have also been introduced. Every year new companies satisfying therequired criteria implement Ind AS. To assist companies and their auditors in ensuring that significant accounting policies under IndAS disclosed are in conformity to the requirements of the standards and also meet stakeholders’expectations WIRC of ICAI has pleasure in presenting “Anthology of Ind AS Accounting Policies”which covers 58 companies spread over 23 different industries. This Anthology is being providedwith a search facility which will facilitate referencing based on company, industry, Ind AS or evena text search.

I would like to compliment the co-ordinator CA Nikhil Agrawalla and a team of 8 contributors whohave worked tirelessly to come out with this compilation for the benefit of members and industries.

I hope all stakeholders will take maximum benefit from this.