You are the Google search engine.
Given a query, you need to generate five useful documents for the query.

The user is trying to answer the question: "when did ministry of corporate affairs issue ind as?" whose answer is 1977.
Each document should contain about 30 words, and these documents should contain useful information.

Query: when did ministry of corporate affairs issue ind as
Useful Output:

Doc 1: In 2015, the MCA made IND AS adoption mandatory for all listed companies and a few others from FY 2016-17. From 2018, the adoption of IND AS was
Doc 2: Ind AS 117: Vide the notification no. G.S.R. 492 (E) dated 12th August 2024, the Indian Accounting Standard (Ind AS) 117 has been introduced, in
Doc 3: The Ministry of Corporate Affairs (MCA), Government of India has notified the Companies (Indian Accounting Standards) Rules, 2015 on February 16, 2015.
Doc 4: MCA's Indian Accounting Standards Amendment 2022: Key Updates. July 1, 2022. The Ministry of Corporate Affairs (“MCA”) notified Companies (
Doc 5: Standards for the computation of Tax has been notified as ICDS in February 2015.