What We Do

Ind AS/Converged IFRS

The language used by companies and other entities to communicate their performance in the financial statements is based on Accounting Standards.

International Financial Reporting Standards (IFRS) are used in more than 140 jurisdictions and are set by the International Accounting Standards Board (IASB).

In India, Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, have been formulated keeping the Indian economic & legal environment in view and with a view to converge with IFRS Standards.

Ind AS is applicable to Companies listed or in the process of listing in India or outside India with a net worth equal to or more than Rs. 500 crores. It also applies to Unlisted companies having a net worth equal to or more than Rs. 500 crores.

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Raghu Nath Rai & Co. (“RNR”) is one of the leading firms of Chartered Accountants in Northern India. Mr. Raghu Nath Rai established the firm in 1968.

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