Globally Aligned Financial Standards

Transition seamlessly to Ind AS and integrate ESG strategies to unlock green capital and build long-term brand trust.

Sustainability & Standards

Ind AS Advisory

The Indian Accounting Standards (Ind AS) bring your financial reporting in line with globally accepted principles, promoting transparency, consistency, and credibility. For companies transitioning to or already reporting under Ind AS, staying compliant is not just a regulatory requirement—it’s a strategic advantage. By adopting Ind AS, your business can improve investor confidence, enhance comparability with international peers, and demonstrate financial discipline.

What We Offer

Accounting Policy Development

We help you establish or revise your accounting policies fully in line with the Indian Accounting Standards (Ind AS). This ensures your financial practices are compliant, consistent, and transparent.

Transitioning to Ind AS

Transitioning to Ind AS? We convert your opening balance sheet as of the date of transition, restating relevant asset, liability, and equity balances. This is done in accordance with Ind AS 101, which guides first-time adoption.

Impact Analysis

We carry out in-depth quantitative and qualitative gap assessments to evaluate how Ind AS adoption will affect your financial statements, key metrics, and business operations.

ESG
Employee Training & Capacity Building

We design tailored training programs for your finance and accounting teams. Topics include Ind AS presentation, measurement, disclosures, and technical areas specific to your business.

Implementation in Financial Statements

Our experts support the end-to-end implementation of Ind AS in your financial reporting — from journal entries to reconciliations, restatement of comparative figures, and technical adjustments.

Preparation of Ind AS Financial Statements

We prepare complete financial statements under Ind AS, including the balance sheet, profit & loss, cash flow statements, and the accompanying notes and disclosures.

Advisory & Consultation

For specialized or complex accounting issues — such as fair value measurement, business combinations, or financial instruments — we provide technical advice, accounting memos, and guidance on specific Ind AS standards.

Financial Reporting Support

Nature of Assignments:

  • Ind AS/IFRS applicability assessment and impact analysis
  • GAAP to Ind AS/IFRS/US GAAP conversion including Ind AS 101
  • Preparation of Ind AS-compliant financial statements and notes
  • Technical memos on complex matters (Revenue, Leases, ECL, Consolidation)
  • Assistance in audit closure under Ind AS/IFRS
  • Ind AS advisory for group reporting, carve-outs, IPO-bound entities
  • Training to finance/accounts teams and board members
  • Ongoing support for year-end adjustments and reconciliations

Our Approach:

Phase 1: Understanding & Scoping – Evaluate applicability, business structure, and accounting complexities.
Phase 2: Diagnostic & Impact Study – GAAP differences, quantitative impact, key policy decisions.
Phase 3: Implementation – Accounting entries, reconciliations, training, draft FS.
Phase 4: Audit Support & Post-Implementation – Audit readiness, ongoing advisory and updates.
Our Approach to Ind AS

Why Choose J M T & Co.

Experienced Team

Qualified Chartered Accountants with extensive expertise in audits across sectors.

Regulatory Compliance

Ensuring adherence to laws, regulations, and best practices.

Tailored Solutions

Audit services designed to meet the unique needs of your organization.

Transparency & Integrity

Building trust with stakeholders through reliable and accurate financial reporting.

End-to-End Support

From audit planning to execution, reporting, and advisory for process improvement.

At J M T & Co, our Audit & Attestation services go beyond statutory compliance, helping organizations enhance governance, mitigate risks, and achieve sustainable growth.