CFR Amendments for Dec 2025 | ICMAI Supplementary Material | Ind AS 21 & Ind AS 116 Simplified!
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CFR Amendments for Dec 2025 | ICMAI Supplementary Material | Ind AS 21 & Ind AS 116 Simplified!
CMAI has released supplementary material for Paper 18 – Corporate Financial Reporting (CFR) applicable for the December 2025 CMA Final exams, covering key amendments in Ind AS 21 (Lack of Exchangeability) and Ind AS 116 (Subsequent Treatment of Sale and Leaseback Transactions). In this video, I’ve broken down the changes in a simple and ...
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