Compendium of Ind AS is a comprehensive up-to-date version encompassing all the rounds of amendments issued by MCA till date that are effective as of 1st April, 2022.

Further, the guidance material comprises IFRS Part B (Accompanying Guidance such as illustrative examples, implementation guidance etc) and IFRS Part C (Bases for Conclusions), which is the basis of Ind AS. Since, Ind AS are derived from IFRS Standards issued by the IFRS Foundation, it is useful and appropriate to read Ind AS along with the guidance material of IFRS Standards.

Relevant link to access the Ind AS and related guidance material is: https://www.icai.org/new_post.html?post_id=15361