Single format · FV06-I9

Ind AS adjustment register

Every adjustment, numbered, with its basis and its workings, carried forward from period to period. It is the single most important document on an Ind AS engagement.

Length
1 page
Blanks to fill
33
Files
Word and PDF
Law stated to
14 September 2026

What it covers

  1. 1Ind AS adjustment registerone per client, carried forward each period33 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

IND AS ADJUSTMENT REGISTER

[Client name] · Reporting date [Reporting date] · Transition date [Transition date]

Ref

Standard

Adjustment

Basis and working

Balance sheet effect (₹)

P&L effect (₹)

OCI effect (₹)

First made

[A-01]

116

Recognition of right-of-use asset and lease liability — [premises]

[Working ref; term; IBR]

[__]

[__]

–

[Transition]

[A-02]

109

Expected credit loss allowance on trade receivables

[Provision matrix ref]

[__]

[__]

–

[Transition]

[A-03]

19

Actuarial remeasurement reclassified to OCI

[Actuarial report ref]

–

[__]

[__]

[FY____]

[A-04]

12

Deferred tax on the above temporary differences

[DT working ref]

[__]

[__]

[__]

[Transition]

3 more paragraphs and tables follow in the full format.

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