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     EduGorilla 
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    With reference to applicability of Ind AS, which of the following is not correct ?

    Options :-

    1. Companies shall follow Ind AS either Voluntarily or Mandatorily

    2. Once a company follows Ind AS, either mandatorily or voluntarily, it can't revert back to old method of Accounting.

    3. Mandatory Applicability for the companies with Net worth of not less than ?5 billion after 1st April 2016

    4. Mandatory Applicability from Accounting Period beginning on or after 1st April 2016 for all companies

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